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of <h1>Budget-2007 Introduces 1% Levy for Secondary and Higher Education Cess; Use Existing Education Cess Code for Payments.</h1> A new levy of 1% for Secondary and Higher Education Cess was introduced in Budget-2007. The specific Head of Accounts for this levy has not yet been established. Until finalized, collections via e-payment should use the existing Education Cess code, with separate entries in the remarks column for the 2% Education Cess and the 1% Secondary and Higher Education Cess. Trade associations and chambers of commerce are requested to inform their members about this procedure.
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