TDS Query

Others 632 views 2 replies

whether TDS on any expenses attract Surcharge for the period from Apr'09 to Sep'09 when the same is paid after oct'09 say during Dec'09.

The doubt is because specifically surcharge is removed after Sep'09 only

Replies (2)

dear sir

The provisiones of the surcharge are applicable if the payment is credited on or before september09 otherwise not applicable as per Section 206

The TDS required to be paid on the payment or on the credit of expnediture which ever is earlier. So if either the payment or the credit has been made earlier than september09 only then he is required to apply surcharge.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
22 May 2026
U.S. Financial Reporting & Consolidation Manager

Karia Overseas

Ahmedabad

CA

View Details
Company
23 May 2026
Article Assistant

Geeta Manchanda & CO.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 27 May 2026
CA Article Trainee

Rahul Dang & Associates-Chartered Accountants

Pune

CA Inter

View Details
Company
10 June 2026
Senior Account Executive

JDS Advisory LLP

Ahmedabad

CA Inter

View Details
Company
26 May 2026
Education Content Creator

Adyayam Education LLP

Bengaluru

CA Foundation

View Details
Company
26 May 2026
Senior Accountant cum purchase Manager

Vardhaman Group of India

Pimpri Chinchwad

CA Inter

View Details
Company
22 May 2026
Audit assistant

Displayandbeyond

Mumbai

CA

View Details
Company
Featured 27 May 2026
Lead Conversion Executive / Sales Closing Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details