ARTICLE ASSITANT
68 Points
Posted on 26 December 2009
surcharge is now applicable only to foriegn companies in case of TDS payments only .
and cess should not be charged in respect of TDS payments only from 1-04-2009 except in the folowing cases
1 non resident
2 foreign company
3 salary employees
on all of these it should be charged according to the slab.