Education cess applicablity of tds u/s 195

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.

Dear Sir, Thanks for your reply and alos please inform me if one foreign deductee is not having pan number while deducting TDS we should deduct tds either @ 20% or @ 20.6% as per Higher deduction of Tax.

Thanks

You Should deduct TDs @ 20.6%......

Dear All, Education cess is to be deductible. But under which section of the Income Tax Act, 1961 this provision is covered/mentioned?

please quote the section no. which specifies so.