Reg.TDS on Surcharge
This query is : Resolved
07 August 2009
please gives me sugestion about Surcharge and cess abolished from 01.07.09 or 01.10.09 .
Harish Agrawal
please gives me sugestion about Surcharge and cess abolished from 01.07.09 or 01.10.09 .
Harish Agrawal
07 August 2009
I presume that you are asking about abolition of Surcharge & Cess from the angle of Tax Deduction at Source.
Surcharge has been abolished from TDS, except where the deductee is non resident.
Education Cess has been abolished from TDS, except TDS from Salary and where the deductee is non resident.
As per the Finance Act, these provisions are effective w.e.f. 01-04-09.
However, sinnce the Bill was presented on 06-07-09, this date can be taken as the effective date.
Please seek more opinion.
Surcharge has been abolished from TDS, except where the deductee is non resident.
Education Cess has been abolished from TDS, except TDS from Salary and where the deductee is non resident.
As per the Finance Act, these provisions are effective w.e.f. 01-04-09.
However, sinnce the Bill was presented on 06-07-09, this date can be taken as the effective date.
Please seek more opinion.
20 July 2025
Regarding TDS on Surcharge and Cess abolition dates:
Surcharge and Education Cess have NOT been abolished as of 1st July 2009 or 1st October 2009. They continue to be applicable.
The surcharge and cess are applicable on tax liability and accordingly TDS should be deducted including surcharge and cess, wherever applicable.
For example, if a payment attracts TDS, and the tax amount includes surcharge and cess, then TDS should be deducted on the gross amount including surcharge and cess, unless specifically exempted.
There was no official notification abolishing surcharge or cess on TDS deduction as of mid-2009.
So, to answer:
Surcharge and cess were not abolished on 01.07.09 or 01.10.09.
You should continue deducting TDS including surcharge and cess as applicable.
Surcharge and Education Cess have NOT been abolished as of 1st July 2009 or 1st October 2009. They continue to be applicable.
The surcharge and cess are applicable on tax liability and accordingly TDS should be deducted including surcharge and cess, wherever applicable.
For example, if a payment attracts TDS, and the tax amount includes surcharge and cess, then TDS should be deducted on the gross amount including surcharge and cess, unless specifically exempted.
There was no official notification abolishing surcharge or cess on TDS deduction as of mid-2009.
So, to answer:
Surcharge and cess were not abolished on 01.07.09 or 01.10.09.
You should continue deducting TDS including surcharge and cess as applicable.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Difference between Date of Payment and Date of Deduction?
- Unregistered suppliers utility
- TDS CREDIT MISMATCHING
- Buy back of shares u/s69
- Tax Audit Applicability – Newly Formed Partnership Firm with Profit Below 6%/8%
- ADDITION OF CHALLAN IN TDS RETURN FORM 140
- URGENT-Eligible leaves being shown as 24 days for 3 years Articleship instead of 156 days in 108
- TDS AND ITR ISSUE
- LIC maturity claim whether taxable
- Same demand raised for original as well as rectification request return
- CALCULATION OF DEFFERED TAX - OP BL IS DTL & CURRET IT DTA
- LLP audit under companies act
- Experienced CA recommendation from Kolkata for FNO return filing
- Interest Reporting in Form 168
- Sales of goods of amount Rs77 lakhs to a party
- Tax Demand of ₹4,650 for AY 2026-27
- Concept of Vendor and customner reconciliation
- Mistake in e-invoice identified after 24 hours
- EXPORT PAYMENT
- NRI ITR2 account in 2025-26.
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
