Surcharge and Education cess

•  surcharge on personal taxation is removed
• surcharge and cess need not be deducted when doing TDS.
  
  
• Surcharge on income tax on partnership is removed.

No surcharge is payable on total income of Individual.

in case of TDS no surcharge or cess is required to be deducted.

now surcharge is levied only in case of companies ..!

In case of Foreign Remittance Education Cess to be collected and remitted.

is surchrge and cess aplicable while payiing salary??

Dear Hemant,

No surcharge on TDS on Salary/Advance Tax;

Edu Cess and Higher Sec Edu Cess is leviable.

Thanks

1. Surcharge is only applicable in case of payment to foreign company when payment is more than 1 crore.
2. Education cess is applicable only in case of Salary TDS and in case of payment to non-resident or foreign company.

regards,

ratan