Surcharge & ed cess on tds on foreign payments

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amol (Querist)
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19 March 2014 Hi,

I would like to know the applicability of Surcharge(SC) & education Cess while deducting TDS on payment to Non-Resident? If yes from which year?

As per CIRCULAR NO.03/2014 Surcharge and Ed Cess is applicable for FY-2013-14.

And TDS CPC has confirm that the Surcharge & ED cess will be applicable for Q-3 of FY 2013-14.

Can any body clare the position.

CA Manish Sharma

CA Manish Sharma (Expert)
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19 March 2014 Yes This is correct and is applicable from FY 2013-14

amol

amol (Querist)
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21 March 2014 Thanks Manish,

The IT act says it is applicable from 01-04-2013, but the CPC TDS Gaziyabad has confirm that the SC & ED cess will be applicable from Oct-2013 onwards and all the intimation for non deduction of SC & ED cess issued for the period prior to Oct-13 will be waived.

So from which date we shold apply SC & ED cess.

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