In Simple Words – Maximum surcharge on Dividend Income, CG u/s.

111A and 112Ashall be 15%

irrespective of Assess Total Income
Surcharge will be applicable if total income exceeds criteria and rebate available but no AMT and if any AMT credit then such credit
lapse
Loss of RS. 20,000/- shall not be allowed to set-off against any income under sec. 115BAC but such loss shall be allowed to c/forward.
CAPITAL GAIN
TDS
U/s. 194A, in case of Ind./HUF if Gross Turnover/Gross Receipts from Business exceeds Rs. 1crore during preceding P.Y.
then TDS deductible. Sec.44AD/44ADA, Turnover limit of 2crore not applicable (1cr applicable).

u/s. 194C work includes goods purchased from relative and associates of customer then it is job work hence TDS deducted.

u/s. 194J Royalty in respect of sale or transfer of all or any right for sale exhibition of films then such royalty taxable at 2%.

FTS being a professional service then TDS @ 2%

Authorize money changer, Commission agent or trader under APMC for Agriculture

(NO TDS for IND/HUF T/O upto 5L) and No PAN then Max TDS @5% and not 20%.
TDS @ 0.75% on Rs. 4Lac only .
On Export no TDS by domestic supplier and on Imports also no tds by Foreign supplier
Circular on TCS New Section
Section 44AB PGBP
Limit of 20% Expense shall be verified individually for both UTI/MF and Shares/Bond.No
dividend collection charges are allowed irrespective of any limit.
Business Trust