TDS
This query is : Resolved
Priy Pranav
(Querist)
12 August 2010
our company is making payment to a non resident company and it has deducted tax u/s 195 @10%.whether it is required also to deduct education cess on such amount or not.
Please do the favour for it.
Please do the favour for it.
CA Sanat Pyne
(Expert)
12 August 2010
FROM 1.10.2009
EDUCATION CESS AND SHE CESS HAS BEEN WITHDRAWN EXCEPT 192.
EDUCATION CESS AND SHE CESS HAS BEEN WITHDRAWN EXCEPT 192.
12 August 2010
Education cess or surcharge has been waived under section 195 w.e.f 1/10/10 for resident company.
But in case of non resident company.. surcharge will be levied.
But in case of non resident company.. surcharge will be levied.
Priy Pranav
(Querist)
12 August 2010
but sir I think it is waived only for residnt, as far as non resident is concerned it shall be deducted. wht's your opinion??????????????
CA Sanat Pyne
(Expert)
12 August 2010
yes you are right and for your better clarity you may visit
https://www.taxguru.in/income-tax/no-surcharge-and-cess-on-tds-in-case-of-non-salaries.html
and answar given by me above is wrong.
https://www.taxguru.in/income-tax/no-surcharge-and-cess-on-tds-in-case-of-non-salaries.html
and answar given by me above is wrong.
Message likes :
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CA. Pradeep Nayak
(Expert)
12 August 2010
If the taxes are witheld as per the applicable DTAA, E.cess not be deducted.
If the taxes are witheld as per the applicable DTAA, E.cess not be deducted.
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