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of <h1>Education Cess Supports Universal Basic Education Under Finance (No. 2) Act, 2004, Chapter VI</h1> Education Cess is a surcharge levied and collected by the Union government to finance universal quality basic education. This cess is imposed under the Finance (No. 2) Act, 2004, and is governed by Chapter VI of the Act. The Central Government is authorized to utilize the funds collected from this cess, following parliamentary appropriation, to meet its educational commitments. The cess aims to support the government's efforts in providing and financing basic education across the country.
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