Cess in tds
JOEY TRIBIONI (Article) (200 Points)
03 February 2016
While calculating TDS should we add Cess in it?
2 Replies
CMA Poornima Madhava
(CMA)
(13112 Points)
Replied 03 February 2016
- Cess (EC @ 2% & SHEC @ 1%) applicable only for TDS on salary and payments related to non-residents
- For others, no Cess is applicable
Vishal Goel
(Chartered Accountant)
(1688 Points)
Replied 06 February 2016
Agree with Poornima
No EC or SHEC on TDS in case of payment is made to Resident or Domestic Company [Other than Salary]
3% EC and SHEC (2% + 1%) on TDS in case of Salary
3% EC and SHEC (2% + 1%) on TDS in case of payment is made to Non Resident
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