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        F. Acts / Amendment Acts

        Section 141 - Amendment of Act 23 of 2004

        Finance Act, 2007
        Chapter VI
        SECONDARY AND HIGHER EDUCATION CESS

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        Secondary and Higher Education Cess included in exclusion language, aligning its treatment with Education Cess under tax provisions. Amendment revises exclusion language in the Finance (No. 2) Act, 2004 so that section 93(1) and section 94(1)(d) exclude both the Education Cess and the Secondary and Higher Education Cess levied under section 136 of the Finance Act, 2007, by substituting the prior references to 'Education Cess' with wording that expressly includes the Secondary and Higher Education Cess.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Secondary and Higher Education Cess included in exclusion language, aligning its treatment with Education Cess under tax provisions.

                                Amendment revises exclusion language in the Finance (No. 2) Act, 2004 so that section 93(1) and section 94(1)(d) exclude both the Education Cess and the Secondary and Higher Education Cess levied under section 136 of the Finance Act, 2007, by substituting the prior references to "Education Cess" with wording that expressly includes the Secondary and Higher Education Cess.


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