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TDS

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(Querist)
05 August 2010 DEAR SIR,
IS SURCHARGE & CESS APPLICABLE ON RATE OF TDS FOR P.Y 2009-2010. ON PROFESSIONAL SERVICES ?
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Aditya Maheshwari

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Aditya Maheshwari (Expert)
05 August 2010 W. e. f. 01.10.2009 no SURCHARGE & CESS on all TDS payments except u/s 192 on salary.
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
05 August 2010 SURCHARGES AND CESS HAS BEEN ABOLISHED W.E.F. 01.10.2009 ON TDS DEDUCTIONS UNDER ALL SECTIONS EXCEPT U/S 192 (TDS ON SALARIES)
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VINOD ARORA

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VINOD ARORA (Expert)
05 August 2010 Yes, upto 30-09-2009, EC & SC(select income band cases)both were atracted in TDS rate application. However, from 01-10-2009, no surcharge/cess on applicable on TDS on non-salary payments made to resident taxpayers (in the case of non-salary payments to non-residents, still both are applicable). From then on, TDS is deducted as per Basic rate only as given in the respective sections. However, education cess is to be deducted in the case of salary payments. Surcharge on individual and HUF assessees was also abolished for fy 2009-10.
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taxindiaconnect

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taxindiaconnect (Expert)
05 August 2010 Agree with the experts
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CA. Pradeep Nayak

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CA. Pradeep Nayak (Expert)
05 August 2010 W.E.F 01-10-2009, Surcharge & E.Cess is not applicable on TDS (except TDS on salary u/s 192) when the payment is made to a resident.
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