Surcharge on TDS

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Dear friends...

I would like to know that when the surcharge is applicable to assessee on TDS amount...?.

 

Replies (2)
give me recent information about PCC course .I am in Artticalship
Surcharge shall be included for the calculation of TDS if the income of assessee is more than 10 lacs. However if the assessee has given a declaration to the deductor that his income os less than 10 lacs, then surcharge shall not be included in the calculation of TDS amount.


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