Surcharge applicability on withholding tax adjusted by payee status; separately invoiced GST or service tax excluded from TDS base. Applicability of surcharge and education cess alters withholding rates by payee status: resident companies generally do not bear added surcharge or education cess on prescribed TDS/TCS rates, while other residents typically do not have surcharge added except salary TDS remains subject to surcharge and education cess at high salary levels. For non-resident payees, prescribed TDS rates are increased by specified surcharges and an education cess, with different surcharge scales for foreign companies and other non resident assessees. Separately, GST or service tax components that are separately indicated on invoices or contracts are excluded from the TDS base.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Surcharge applicability on withholding tax adjusted by payee status; separately invoiced GST or service tax excluded from TDS base.
Applicability of surcharge and education cess alters withholding rates by payee status: resident companies generally do not bear added surcharge or education cess on prescribed TDS/TCS rates, while other residents typically do not have surcharge added except salary TDS remains subject to surcharge and education cess at high salary levels. For non-resident payees, prescribed TDS rates are increased by specified surcharges and an education cess, with different surcharge scales for foreign companies and other non resident assessees. Separately, GST or service tax components that are separately indicated on invoices or contracts are excluded from the TDS base.
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