05 August 2010
Yes, upto 30-09-2009, EC & SC(select income band cases)both were atracted in TDS rate application. However, from 01-10-2009, no surcharge/cess on applicable on TDS on non-salary payments made to resident taxpayers (in the case of non-salary payments to non-residents, still both are applicable). From then on, TDS is deducted as per Basic rate only as given in the respective sections. However, education cess is to be deducted in the case of salary payments. Surcharge on individual and HUF assessees was also abolished for fy 2009-10.
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