Applicability of cess

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CA B PALANIKUMAR

CA B PALANIKUMAR (Querist)
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29 June 2012 Sir

Is E.C and HESC is applicable while deducting TDS on Director Remuneration?

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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29 June 2012 Yes its applicable.

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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29 June 2012 Directors remuneration has to be classified as salary and other remuneration.

TDS on salary amount shall be deducted u/s 192 & on other remuneration shall be deducted us 194J.

TDS deducted u/s 192 shall be increased by EC & SHEC.

EC & SHEC is NOT applicable on TDS deducted u/s 194J.

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