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DTA and Educational Cess

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16 November 2007 Dear Sir,

Under the DTA, normally TDS rate includes surcharge. What about educational cess?. Is it to be deducted further or not.

Say DTA with Japan. If the payment to be made for royalty is 1 million Japanese yen.TDS under DTA % is 10. Is it enough only 10% is deducted or 10.3% has to be deducted?

16 November 2007 10.3%

16 November 2007 10.3%.




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