Resident Cont. (other than advt.) - 2%+Surcharge+E.cess Resident Sub - Cont. (other) - 1% + Surcharge +E.cess Resident Cont (Advt.) - 1% +SC+ECess Resident sub-cont.(Advt) - 1%+SC+Ecess Non Res. Cont. - if not covered under any other prov. for NRI i.e royalty, intt. fees for professional service etc..(pls read entire chapter for further clarifications), then the rate is 30%+E.cess (NO SURCHARGE IN CASE OF NRI)
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