Hi Guys,
When TDS is deductible on income to non resident under DTAA of the repective country and the tax rate is 10% should surcharge and cess be added??
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DTAA
Replies (3)
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..
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