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<h1>Education Cess Collection: Record Under 'Receipt Awaiting Transfer' Until New Accounts Established; Use Minor Head '504-Education Cess' Provisionally.</h1> The accounting procedures for the collection of 'Education Cess' as directed by the Pr. Chief Controller of Accounts, C.B.E. & C. It instructs that until new Heads of Accounts are established, the Education Cess should be recorded under 'Receipt Awaiting Transfer' within the Major Heads '0037-Customs,' '0038-Union Excise Duties,' and '0044-Service Tax.' New Minor Head '504-Education Cess' has been approved for provisional use. Numeric, Serial, and SCCD codes for these accounts are provided. Commissioners of Central Excise and Customs are advised to inform assessees and ensure the transfer of funds to the new accounts.