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
- Regarding Appointment of auditor in case of casual vacancy
- RCM on GTA Services
- REVENUE RECOGNITION AS PER IND AS 115
- Conversion of Proprietorship Firm to Partnership Firm
- GST 9- Table 8
- How to update Transaction data in broker samco account holding after transfer shares KARVY
- Mismatch of Sales Invoice in GSTR-1
- For sale of shares of a private limited company, what is process cost and time for demat of shares
- Updated return filing
- Tds to Pujari payment
- GST- DRC 03 RCM Liability
- 12AB Hearing notice for the AY 2025-26
- Validity of form 15 G and 15 H on Interest on fixed deposit
- EXCESS CREDIT REALTED GST REVERSAL
- Export invoice not reported
- CA Articleship Extension Matter
- GST OFFICER WRONG NOTICE
- "Please ensure that the Total of the Deductions u/s 54F match the same in Table D in Sch CG"
- Composition Dealer GST Annual Return Filing process
- Revision under Section 264 in The Income Tax Act, 1961
Trending Online Classes
CAclubindia
