Answer Posted / viswanath malladi

The question itself is not having clarity. TDS Rates for
what? There are so many groups of TDS rates.

TDS on Contract Payment is 2%
TDS on Tech. & Prof. Services is 10%
TDS on Rentals is 20%

On all the above 10% s.c. will be charged in case of
individuals if gross billing crosses 10 lacs per annum, in
case of domestic companies 10% s.c. will be charged if
gross amount crosses 1 crore per annum and in case of
foreign companies s.c. @ 2.5% will be charged if gross
amount crosses 1 crore otherwise there is no sur charge.

On all the above cases, 3% Edn. cess is common

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