The levy of surcharge in the case of individual taxpayers has been dispensed for AY 2010-11. Hence TDS, even if deducted without levying surcharge, before 01-10-2009 will not affect the allowablity of the expenditure concerned. However, Edu.Cess & H.Edu.Cess were to be levied compulsorily prior to TDS before 01-10-2009.