TDS on amount of Swachha Bharat Cess and Krishi Kalyan Cess

[Ramesh Rangani]

Hi Experts,

Please advise whether while calculating TDS on consultancy bill, amount of Swachha Bharat Cess and Krishi Kalyan Cess will also be considered.

Thanking you in anticipation...

AI Summary

TDS base calculation: exclude service cesses from consultancy invoice withholding, deduct on pre-service-tax fees only.
Withholding tax on consultancy fees is to be computed on the amount before service tax; therefore, cesses that form part of service tax, specifically Swachha Bharat Cess and Krishi Kalyan Cess, are excluded from the TDS calculation on consultancy bills.