Articles Hierarchy
Where in Finance Act one finds surcharge for TDS?

If TDS is to be made as per the rates in force, the rate of surcharge on income tax relating to those TDS sections (namely sections 193, 194, 194A, 194B, 194BB, 194D and 195) may be found at the end of Part II of the First Schedule of the relevant Finance Act. Refer section 2(5) of the relevant Finance Act.
If TDS is required to be made at rates specified in the TDS sections of the Income tax Act then the rate of surcharge is to be made as per provisions of section 2(6) of the relevant Finance Act. Refer sections 194C, 194DA, 194E, 194EE, 194F, 194G, 194H, 194-I, 194-IA, 194J, 194LA, 194LB, 194LBA, 194LC, 194LD, 196B, 196C and 196D

Pankaj Mehta on March 20 2015 12:33:36

Really informative

Post Comment
Please Login to Post a Comment.
Latest Comments
» Superb portrayal. So apt. Yes. Every AO should understand his role while functioning. He should use the appropriate tools at the appropriate time. ...
» Very rare information. Could not found such super note anywhere else. Thanks Dada.
» Learning History of Income-tax from a person who has carved digital future of Department at CPC and is still continuing to do so, is like blessings...
» Thanks Dada for the write up
» Thaks Daada for sharing
» Great Dada. So informative.
» Thanks dada for sharing rare information about assessment year and rate of tax.
» Thank you, Dada for the crisp and lucid article🙏
» "writ" written in a lucid form. Thanks
» Great, Dada u have special quality to see and explain about statutes. I am sure None of us knowing it with such details. Thanks.
» Very well written , keeping it simple yet highly informative. Thank You Sir...
» Dada has brought out the intricate details in such a lucid manner that interest of the reader to go further into the subject increases. Thank you Dada
» Dada ...a truly valuable article..thanks
» Dada aapko shat shat naman hai. Aapka varad hast hum par rahe aur asha hai aapke gyan bhandar sagar se hamko aise aur bhi lekh milte rahenge jisse ...
» Thanks Sir, Got new vision of rules how to interpret law.
» Great Dada. So lucid and to the point. It gives so much more clarity, especially to those who are working as assessing officers. One of the most ch...
» A great article indeed. Thanks a lot Dada.
» Dada, Minute details are also discussed in this article. Lot of thanks Dada. Mohan
» A very comprehensive information and clarification on very important issue. Thank you very much Sir
» Dada really great article