DTAA

Hi Mona,

You need to deduct TDS by including SC if the income exceeds Rs. 10L incase of individual and EC in all case. But the provision under DTAA prevail over IT act so no need to deduct SC under DTAA if nothing is mentioned in the agreement.

hi mona

surcharge should be deducted if the payment is exceding Rs. 10 lakh.

hi..

under DTAA (withholding tax) surcharge is not applicable..