TDS RATES

It appears that you are the deductor. The applicability of surcharge depends on the status of deductee and their turnover with you. Your status and your total income is of no relevance.

In case individual,HUF , AOP,BOI if Income exceeds Rs 1000000.00, then only the surcharge would be added, otherwise not.In case of companies 10% surcharge would be added irrespective of the Total Income /turnover/sales.A deductee is liable to deduct TDS incl. surcharge if the above conditions are satisfied.

A deductee firm,an artificial juridical person is also liable for 10% surcharge(SC), in case of a deductee company which is not a domestic company the rate of SC is 2.5% irrespective of the amount paid by you.