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SURCHARGE & CESS ON TDS U/s 206AA or DTAA TDS RATES

Guest

Dear Sir,

Does Surcharge & Cess, on TDS rates under DTAA or Penal rate of TDS at the rate of 20 percent u/s 206AA for not having PAN, is applicable or not?

An early reply with quotes and references will be highly appreciated.

Regards,

Vinod Kumar

Sr. Officer (F&A-Taxation)

GAIL INDIA LIMITED, New Delhi

TDS surcharge and cess applicability under DTAA or penal TDS u/s 206AA questioned; guidance sought on tax treatment. Query whether surcharge and cess apply to withholding tax under DTAA rates and to the penal withholding rate imposed for taxpayers lacking PAN, and a request for authoritative citations to determine whether these additional levies are included in the TDS tax base. (AI Summary)
Income Tax
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DR.MARIAPPAN GOVINDARAJAN on Dec 27, 2015

Whether you have got clarified in the above issue? If not please inform.

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