Applicability of cess on tds under dtaa
This query is : Resolved
Anil Kumar Vyas
(Querist)
06 February 2014
Dear Professionals,
I have an confusion regarding applicability of Cess on TDS under section 195 under DTAA.
You are request to tell, is cess applicable on rate defined under DTAA?
Regards
Anil
I have an confusion regarding applicability of Cess on TDS under section 195 under DTAA.
You are request to tell, is cess applicable on rate defined under DTAA?
Regards
Anil
Nikhil Kaushik
(Expert)
06 February 2014
no..it wont apply. The DTAA rate includes the cess. However, it doesn't include any penalty or interest..
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AVTAR SINGH
(Expert)
06 February 2014
In case where DTAA is silent about the surcharge and education cess for the purpose of deduction of tax at source, taxpayer can take advantage of that provision in the DTAA for deduction of tax.
Withholding Tax rates may be limited by application of a tax treaty. The surcharge and education cess will not apply where the withholding tax is limited by a tax treaty.
Withholding Tax rates may be limited by application of a tax treaty. The surcharge and education cess will not apply where the withholding tax is limited by a tax treaty.
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