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of <h1>New Accounting Procedures for Secondary and Higher Education Cess Announced; Education Cess Renamed.</h1> The circular from the Office of the Principal Chief Controller of Accounts, Central Board of Excise and Customs, addresses the accounting procedures for the newly introduced 'Secondary and Higher Education Cess.' Until new account heads are established, this cess should be recorded under existing sub-heads for Customs, Union Excise Duty, and Service Tax. The Controller General of Accounts has approved new minor heads and codes for this purpose. Additionally, the minor head for 'Education Cess' has been renamed 'Primary Education Cess,' though its accounting codes remain unchanged. Commissioners are instructed to inform assessees through Trade Notices and to transfer funds to the new account heads.
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