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Tds on pan not available-domestic & foreign

This query is : Resolved 

15 March 2012 Dear Sir,

If PAN not available we had deducted 20% TDS to domestic and foreign payment.

Can we deducted Cess and HS Cess on said payment 1) Foreign Payment 2) Domestic Payment.

Please advise.

Regards,
Malcome

16 March 2012 If the payment exceeds Rs 1 Cr, then only Cess & HS Cess need to be deducted otherwise not.



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