Education Cess accounting codes established, provisional minor heads opened and receipts to be transferred from Receipt Awaiting Transfer. Principal Controller instructs Pay and Accounts Offices to account education cess deposits temporarily under the Sub Head/Minor Head 'Receipt Awaiting Transfer' within the Major Heads for Customs, Union Excise Duties (Non-shareable Duties) and Service Tax until newly approved Minor Heads for Education Cess are opened, and directs transfer of amounts from Receipt Awaiting Transfer to the new Education Cess Heads when operational.
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.
Education Cess accounting codes established, provisional minor heads opened and receipts to be transferred from Receipt Awaiting Transfer.
Principal Controller instructs Pay and Accounts Offices to account education cess deposits temporarily under the Sub Head/Minor Head "Receipt Awaiting Transfer" within the Major Heads for Customs, Union Excise Duties (Non-shareable Duties) and Service Tax until newly approved Minor Heads for Education Cess are opened, and directs transfer of amounts from Receipt Awaiting Transfer to the new Education Cess Heads when operational.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
