TDS on Salary Including surcharge

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Sir,

please advise whether we need to deduct TDS on salary including surcharge?

As per my understanding language written under section 192 is TDS deductible on estimated income tax.
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please reply..

"As per my understanding language written under section 192 is TDS deductible on estimated income tax."

Yes........ you are correct ......... but total tax liability includes cess and surcharge, wherever applicable....

TDS U/s 192 has to be deducted at the average of income tax computed on the basis of rates in force during the financial year. The total tax to be deducted on the estimated income of the employee for the relevant financial year is divided the number of months of his employment. The amount so arrived is the monthly deduction of tax at source.


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