15 May 2010
There has been change in TDS rates for the FY 2009-10. SC and EC (Surcharge and Education cess) is deleted w.e.f. 1st April 09 but we received amendment made in Finance(no.2) bill,2009 in Aug09. In some cases, change in TDS rate will become effective from 1st Oct09.So the SC and EC rate nile was applicable from 1 April2009( back date)so could be applied from Sept.2009