Direct tax c.a. final

Education cess and secondary and higher education cess are applicable for TDS purposes in the case of tax deduction from payment of salary to a resident or a non-resident. Education cess and secondary and higher education cess are also applicable in the case of payment or credit of any other sum to a non-resident or a foreign company. In no other case, education cess and secondary and higher education cess are applicable for TDS purposes. So education cess is to be added to rate of 5% uder section 194LB for deducting TDS at the time of payment to NRI by way of interest on infrastructure debt fond reffered u/s10[47]