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Eductional Cess conditions

TDS 424 views 3 replies

Vishal

CA Final.

77 Points Joined January 2010

Dear Frnds,

Please temme whether there are any specific conditions for deducting educational cess at the time of deducting the TDS. Or is it bound to deduct educational cess along with TDS.

Replies (3)

Harpreet

* * * * * *

1670 Points Joined March 2008

U have to deduct education cess with tds amount. It is ur duty and boundation.

Guest

dear vishal

it is provided by the act hence it is a boundation.if u not follow them then u will have to pay that amount from ur own pocket.

regards

tarun rustagi

Guest

finance act 09 remove this burdon if the payment is made to resident taxpayers except in the case of salary.now there is no need to deduct cess and surcharge amount except in the case of salary.but surcharge is still applicable in the case of sec.194C.