Notification/Circular - secondary higher education cess

[Vijay Chitte]

Dear friends, Is there any notification/circular for for SHE cess effective from 11-05-2007? Because, Many other assesse are asking a goverment notification/circular for that.

[Surender Gupta]

As per the provisions of Finance Act, 2007, there is no need of any notification. Additional SHE cess is effective from the date of enactment i.e. 11-05-2005

AI Summary

Secondary Higher Education cess: effective from enactment, no separate notification required under the Finance Act. The SHE cess was imposed by statute and requires no separate executive notification to become effective. Under the Finance Act the additional SHE cess operates from the statute's date of enactment and thus is applicable from that enactment date without issuance of any further notification or circular.