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Cess on tds

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Querist : Anonymous

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Querist : Anonymous (Querist)
17 January 2012 Hi everybody,
I am Dilip. I m told by this website by one of my friends, who is a CA student.
I have a query. I will be grateful if anybody can help me with this.

First please me know Surcharge and Education Cess applicability of TDS related to A.Y. 202-13.

A company (comes under category of non-company, charitable organization, registered under companies act 1956) has been deducting TDS on employee’s salary without cess from April 2011. Is it correct? If its not correct way of deducting TDS now what course of action can be taken by company? Can company deduct total cess what applicable from April 2011 to Jan 2012 from the next month salary?

Thanks and regards
Dilip Kumar

18 January 2012 In the case of TDS on salary education cess also need to be deducted. If you have not deducted the same for the previous months, you can deduct it from the next months salary.

Tax deduction in the cases other than salary, cess need not be deducted.

18 January 2012 Agreed with Mr Deepak!

Still you have time in hand, you can recover the same in coming months salary payments.


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