Surcharge and Ed cess on TDS to be deducted for payment to Non Resident companies

[Deepa Ahire]

Dear All

I have query  regarding tds to be deducted on payments made to Non Resident companies in respect of technical fees, Interest and Royalty.

Do we need to pay surcharge and Ed cess on tds to be paid in respect of payments in nature of interest , technical fees and royalty.

If the DTAA has specified the rates under respective Articles still do we have to pay surcharge and ed cess.

I have attached the rate chart .

Regards

Deepa Ahire

[Manish Haria]

If tds is as per income tax act, surcharge & cess will be applicable.

If tds is as per dtaa, no surcharge and cess will apply.

Regards

Manish Haria

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