Is Education cess and Secondary higher education cess included while deducting TDS on other than salaries before 1st october, 2009. please reply..
Sudhakar
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Education cess on TDS
Replies (7)
Cess will be included on the tds amount.
no both r not includ as per finiance act 2009 mention that cess & surcharge abolished from tds W.E. F. 1-4-2009
(answer is base on aug. CA journal's artical )
laxman suthar is rit
for financial year 2009-10 both education cess and Secondery cess will applicable on tds on salary to resident or non-resident. both cess are also applicable in case of payment or credit of any sum to non-resident or a foreign company. In no other case, both cess are applicable for tds purpose only.
S & HSEC is not appalicable on TDS except Salary w.e.f. 01..04.2009.
No EC or SHEC on TDS in case of payment is made to Resident or Domestic Company [Other than Salary]
3% EC and SHEC (2% + 1%) on TDS in case of Salary
3% EC and SHEC (2% + 1%) on TDS in case of payment is made to Non Resident
every one right.
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