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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

138
Pankaj Mehta on March 20 2015 12:33:36

Really informative

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