Cess in tds

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While calculating TDS should we add Cess in it?
Replies (2)
  1. Cess (EC @ 2% & SHEC @ 1%) applicable only for TDS on salary and payments related to non-residents
  2. For others, no Cess is applicable

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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