With the Finance Act (No. 2) 2009 surcharge has been withdrawn with effect from April 1, 2009. Moreover EC and SHEC is also not applicable in case of TDS except deduction of TDS u/s 192.
As you are asking abt applicability of surcharge, it was applicable when payment to a individual/HUF exceeds Rs. 10,00,000 and in case of companies Rs. 1,00,00,000.
With the Finance Act (No. 2) 2009 surcharge has been withdrawn with effect from April 1, 2009. Moreover EC and SHEC is also not applicable in case of TDS except deduction of TDS u/s 192.
As you are asking abt applicability of surcharge, it was applicable when payment to a individual/HUF exceeds Rs. 10,00,000 and in case of companies Rs. 1,00,00,000.
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