Dear Sunil,
No surcharge and cess on tax deducted on non-salary payments made to resident taxpayers. so now onwards (tax should be deducted on basic rate only respective section. No education cess or surchargeis to be deducted except in the case of salary where tax should be deducted after including the education cess. surcharge on individual and HUF assessee has been deducted for fullyear of 2009-10.
Note:- No surcharge and education cess on tax deducted on non-salary payments made to resident taxpayers.
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