TaxTMI 
TaxTMI 
SWACHH BHARAT CESS AMT TDS DEDUCT OR NOT
SWACHH BHARAT CESS AMT TDS DEDUCT OR NOT
21 Nov 2015 
4 Replies 
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Swachh Bharat Cess not subject to TDS when shown separately on invoice; inclusion in gross may attract TDS.
Swachh Bharat Cess is treated like the service tax component and TDS need not be deducted on the cess when it is shown separately; if the cess is included in the gross bill amount rather than itemised, TDS may be deducted on the aggregated amount, so invoices should disclose the cess separately. (AI Summary)
Swachh Bharat Cess is treated like the service tax component and TDS need not be deducted on the cess when it is shown separately; if the cess is included in the gross bill amount rather than itemised, TDS may be deducted on the aggregated amount, so invoices should disclose the cess separately. (AI Summary)