Education cess on TDS

Cess will be included on the tds amount.

no both r not includ as per finiance act 2009 mention that cess & surcharge abolished from tds W.E. F. 1-4-2009

(answer is base on aug. CA journal's artical )

 

laxman suthar is rit

for financial year 2009-10 both education cess and Secondery cess will applicable on tds on salary to resident or non-resident. both cess are also applicable in case of payment or credit of any sum to non-resident or a foreign company. In no other case, both cess are applicable for tds purpose only.

S & HSEC is not appalicable on TDS except Salary w.e.f. 01..04.2009.

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

every one right.