Plz advise

Cess on advance tax

No cess on TDS

cess is applicable on self assessment tax only

yes... you have to provide the break up of the total amount you pay....  you need to reverse work as the amount paid will be ROUND amount..

You've to calculate the total tax payable (i.e., including cess). But it is not mandatory to provide the break of the same either in Challan 280 or in Challan 281. You can just put the whole amount (including cess) in the Income Tax  Column only (in the Challan).

Yes Cess is applicable

Advance tax is the same as self assessed tax (i.e., final tax). The only difference is that it is asked to be paid by certain assessees (whose income tax liability > Rs.10,000 in a FY) in installments during the year itself whereas self assessed at the end of the year by the rest. Any difference in tax can be paid/refunded at the time of self assessment. So, advance tax includes the EC.

On TDS part, I am furnishing the relevant extract ditto from my own notes which is as under:

Applicability of Surcharge and EC on the prescribed rates of TDS/TCS

In case of resident assessee:

In case of non-resident assessee:

Conclusion: You have to pay education cess on advance tax but in case of TDS only when applicable. The breakup is not required.