Secondary and Higher Education Cess use existing e payment education cess code pending new account head; bifurcate amounts in remarks. Pending opening of a separate Head of Account for the Secondary and Higher Education Cess introduced in Budget 2007, collections made through e-payment are to be booked under the existing Education Cess code; online challans must show the bifurcated amounts for Education Cess and Secondary and Higher Education Cess separately in the remarks column.
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 use existing e payment education cess code pending new account head; bifurcate amounts in remarks.
Pending opening of a separate Head of Account for the Secondary and Higher Education Cess introduced in Budget 2007, collections made through e-payment are to be booked under the existing Education Cess code; online challans must show the bifurcated amounts for Education Cess and Secondary and Higher Education Cess separately in the remarks column.
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