The Taxmann Podcast

The riddle of Cess and Surcharge: An allowable or a disallowable Deduction from Taxable Income

Taxmann Season 4 Episode 8

Welcome to the Taxmann Podcast!

We are proud to present our new special season featuring Dr Pushpender Puniha, former head of the Faceless Assessment Scheme. Dr Puniha is an alumnus of St. Stephen's College and the University of Southern California.

His lifelong passion is the study of economics, finance, and income tax.

In this eighth episode, Dr Puniha will discuss the amendments made by the Finance Act 2022 in sections 40(a)(ii) and 155. These amendments are related to provisions restricting allowability of deduction towards surcharge and cess paid by assessee.

Connect with Dr. Puniha: pushpinder.puniha@taxmann.com

Like our Content? Follow Us for More!

• Like us on Facebook: https://facebook.com/taxmannindia

• Follow us on Twitter: https://twitter.com/taxmannindia

• Follow us on LinkedIn: https://www.linkedin.com/company/taxmann

• Follow us on Instagram: https://www.instagram.com/taxmannindia/

• Subscribe to Taxmann's Telegram Channel: https://t.me/taxmannprofessionals

• Subscribe to Taxmann's Free Newsletter for Tax & Corporate Laws of India: https://www.getrevue.co/profile/taxmannindia

• Subscribe to Taxmann's YouTube Channel: https://www.youtube.com/c/TaxmannIndia