TDS- Residential property purpose of NRI

Sir.My Indian client has purchased the above subject property from NRI, when I do the TDS, thether Surchage and Health, education cess is also applicable ? if so under what section? kindly advice
Replies (3)
Quick Summary
This discussion addresses the applicability of surcharge and health/education cess when deducting Tax Deducted at Source (TDS) on residential property purchases from a Non-Resident Indian (NRI). The original poster deducted TDS without these additional charges, assuming they weren't applicable. The advice provided clarifies that a 4% health and education cess is indeed applicable on any amount deducted from NRIs for TDS, regardless of the property value, and requires the buyer to have a TAN.

Health and education cess @ 4% shall apply on any amount deducted from NR
For TDS deduction from NRI payment, you must have TAN No. in your name.
Thank you sir. I have the TAN and done the TDS without surcharge and healh, education cess. the property value is of Rs. 90,00,000. now the question is to apply surcharge and health, education cess, what is the relevant section. i have done TDS without applying the surcharge and health,education cess assuming that for the TDS provisions, surchage and health, educational cess is not applicable.

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