TaxTMI 
TaxTMI 
Hi - Please let me know whether Income tax TDS would be applicable on the Swachh Bharat Cess levied under Chapter VI of the Finance Act 2015.
TDS on Swachh Bharat Cess
13 Nov 2015 
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TDS on cess not required as Swachh Bharat Cess is a service-tax style levy and not subject to TDS.
TDS is not deductible on the Swachh Bharat Cess because the cess is a levy analogous to service tax; consequently, TDS should not be deducted on the Swachh Bharat Cess component, and withholding applies only to the taxable service consideration. (AI Summary)
TDS is not deductible on the Swachh Bharat Cess because the cess is a levy analogous to service tax; consequently, TDS should not be deducted on the Swachh Bharat Cess component, and withholding applies only to the taxable service consideration. (AI Summary)
