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Ec and shec on tds.

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19 October 2013 Respected all,
When we deduct TDS on rent,professional charges,contract payments etc u/s 194 can we deduct TDS+EC+SHEC or only applicable rate of TDS? Please give advice.

BALU
Practice nor.

19 October 2013 Sir,
cess is applicable only on TDS on salry u/s 192 and hence not applicable on TDS on rent, professional charges, contract payment etc.

19 October 2013 Yes,Cess not applicable in your case




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