Surcharge on TDS/TCS as per CBDT Circular No.8/2020 dated 13th April 2020

Sirs, 

Please refer CBDT Circular No.8/2020 dated 13th April 2020 regarding enhanced surcharge on TDS/TCS.  In the financial year 2029-20 we didn't deduct surcharge for the payment exceeds Rs.50 Lakh Kindly explain and clarify whether shortfall (surcharge @ 15%, 25% or 37%)  will be be paid with interest if even three Qly TDS returns (APR' - DEC'19)  filed within due dates.?

My doubt is the above surcharg rates are applicable to Individual/HUF for computing tax for the FY 2019-20. So the recent Circular No.8 is applicable to payments above ₹ 50 lakh to deductee/payee whose status is residential individual/huf?

I would be appreciated if you could brief the above views.

Thanks & Regards:Murugesan