Withholding tax subject to surcharge and education cess, Income Tax

[Virender Singh Rawat]

This is with reference to withholding tax. The case is the royalty payment to Japan. We have DTA with japan. My question is whether withholding tax is subject to surcharge and education cess, if no then give the reference of the same.

Posts / Replies

[Surender Gupta]

Surcharge and Education Cess both are applicable to withholding tax.

[sunil jain]

In case DTA is applicable and the with-holding tax is as per the rates specified in the DTA there is no question of surcharge/cess