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Eductional Cess conditions

Vishal (CA Final.) (77 Points)

22 July 2010

Dear Frnds,

Please temme whether there are any specific conditions for deducting educational cess at the time of deducting the TDS. Or is it bound to deduct educational cess along with TDS.

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3 Replies

Harpreet (* * * * * *) (1670 Points)
Replied 22 July 2010

U have to deduct education cess with tds amount. It is ur duty and boundation.

(Guest)

dear vishal

it is provided by the act hence it is a boundation.if u not follow them then u will have to pay that amount from ur own pocket.

regards

tarun rustagi

(Guest)

finance act 09 remove this burdon if the payment is made to resident taxpayers except in the case of salary.now there is no need to deduct cess and surcharge amount except in the case of salary.but surcharge is still applicable in the case of sec.194C.