non salary items par jab TDS kata jata hai to education cess ko add kiya jata hai ya nahi..?
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Applicability of edu.cess.
Replies (6)
in case of resident non corporare assessee and domestic company it is not applicable i.e. it is applicable in case of non resident and foreign company ............
It depends under which section you are deducting TDS. For TDS u/s 195, education cess will be added. But for section 194, it is not added.
Education cess on TDS amount is not levied. Only tax portion is deducted.
Sonam,
For TDS u/s 195, education cess is added.
No Education Cess on payment made to resident-Education Cess is not deductible/collectible at source in case of resident Individual/HUF /Firm/ AOP/ BOI/ Domestic Company in respect of payment of income other than salary.
Education Cess @ 2% plus secondary & Higher Education Cess @ 1% is deductible at source in case of non-residents and foreign company.
| Originally posted by : !..SaNKeT..! | ||
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No Education Cess on payment made to resident-Education Cess is not deductible/collectible at source in case of resident Individual/HUF /Firm/ AOP/ BOI/ Domestic Company in respect of payment of income other than salary. Education Cess @ 2% plus secondary & Higher Education Cess @ 1% is deductible at source in case of non-residents and foreign company. |
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right....
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