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 ... Summary
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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