Surcharge & E C on TDS

This query is : Resolved

Nandisha.S (Querist)
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06 November 2009
Dear all,

I m here with requresting with you that i wanted to know that surcharge & education cess is applicable or not on the actual percentage which is ammended by the finance act w.e.f 1.10.2009 on TDS.

If there is any circular & notifications is there on this please get me that.

Thanks

Regards,
Nandish.S
C A Final

haridhayalan

haridhayalan (Expert)
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06 November 2009 only surcharge was withdrawn. cess is continuing still.

chetan soni

chetan soni (Expert)
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06 November 2009 want to correct Haridhayalan, surcharge & education cess both are removed while deducting TDS.

expect TDS on salary where education cess is applicable.

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Taranjit Singh

Taranjit Singh (Expert)
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06 November 2009 No surcharge and cess on tax deducted on non-salary payments made to resident taxpayers.so now onwards(Tax should be deducted on Basic rate only given in respective section.No education cess or Surcharge is to be deducted except in the case of salary where Tax should be deducted after including the Education cess.Surcharge on individual and HUF assessee has already been abolished for full year fy 2009-10.