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TDS on Swachh Bharat Cess, Income Tax

Issue Id: - 109395
Dated: 13-11-2015
By:- Jones Lang LaSalle Property Consultants India Private Limited

TDS on Swachh Bharat Cess


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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.

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1 Dated: 13-11-2015
By:- Ganeshan Kalyani
Tds is not deductible on service tax portiin. Swachh Bharat Cess is a levy as like service tax is levied. Hence in my view Tds should not be deducted on swachh bharat cess.

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