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of <h1>Clarification on Education Cess Applicability in Finance Acts 2004 & 2007 Resolved by Removal of Difficulties Order 2/2012.</h1> The circular addresses uncertainties regarding the applicability of the Finance Act, 2004 and the Finance Act, 2007 concerning education cess and secondary and higher education cess, respectively. These Acts reference section 66 of the Finance Act, 1994, which ceased to be effective from July 1, 2012. According to the General Clauses Act, 1897, references to repealed provisions should be construed as references to re-enacted provisions, specifically section 66B. The issue has been resolved by the Removal of Difficulties Order No. 2/2012. The circular instructs communication of this clarification to relevant parties.
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