Cess and S&H Cess on TDS...

This query is : Resolved

Rajesh (Querist)
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24 September 2010 Dear Experts,
Should we not include the Cess and Secondary & Higher Education Cess while deducting the TDS other than salary?

For Example

For TDS u/s 194C - 1.03% or 2.06%
For TDS u/s 194J - 11.03%
For TDS u/s 194I - 11.03%

With regards,
Rajesh.

CA Shailesh Kumar Bhagat

CA Shailesh Kumar Bhagat (Expert)
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24 September 2010 The basic rates are 194C -1% / 2%
194J - 10%
194I -10%

No cess is appilcable on this rates now. I could not understand , how u have arrived 1.03,2.06,11.03,11.03%

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CMA. Subhash Kumar Jha

CMA. Subhash Kumar Jha (Expert)
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24 September 2010 Only cess is to be added in case of TDS on salary.

However, for TDS under all other sections, surcharge & edu cess have been abolished w.e.f 01/10/2009.

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