Surcharge

Whether Surcharge is applicable  in case of TDS deducted on payment made to Company or Partnership Firm
Replies (2)
Surcharge is applicable in case of TDS deducted if the aggregate payment / credit to company or Firm exceeds Rs. one crore. Which means if the credit / payment to company or Firm is less than Rs. one crore surcharge need not be added while making TDS.
IF gross amount is more that 1 crore

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