New Effective rate of TDS including Surcharge and Cess for NRI SELLERS
TDS @ 20% u/s 195 =20% Add: Surcharge @ 15% (as total consideration exceeds Rs.1 crore surcharge is applicable) =23% Add: Education Cess @ 4% (w.e.f. 01.04.18) =23.92% Total TDS To be deducted Effective rate of TDS including Surcharge and Cess 23.92 % . W.e.f 1st April 2018 for NRI SELLERS
