on march 2009 rent the tds is required to be deducted and this payment is made in the month of april 2009, so the non inclusion of surcharge and cess is correct or not?
march 2009 rent is 25000/- payment date is 05/04/2009, tds rate is 15% the surcharges and cess are applicable or not?
09 October 2009
Tax to be deducted at source either at the time of credit of such income to the account of payee or at the time of payment whicever is earlier.
In your case Rent became payable on 31.03.09 if the expenses debited in your account and the TDS rate would be inclusive of surcharge and cess.
Exception: if you follow cash basis of accounting TDS rate would not attract surcharge and cess.
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