


Surcharge and Cess on Income Tax - How to Calculate
Cess is calculated on total income tax and surcharge (if applicable). Surcharge is applicable only if the total income is more than one crore rupees. Cess has two component, Education Cess and Secondary and Higher Education Cess (SHEC). Education Cess is 2% whereas SHEC is 1%, therefore total Cess is 3% of Income tax and surcharge.
