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    <title>Payment of Secondary and Higher Education Cess under wrong account code</title>
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    <description>Payment of Secondary and Higher Education Cess entered as &quot;Yet to be alloted&quot; on the TR 6 challan and thereby recorded under an incorrect or pending accounting code raises whether the initial remittance is effective. Reliance on departmental circulars about challan accounting and an appellate authority decision supports the position that such a remittance constitutes a valid payment and that duplicate remittance should not be demanded.</description>
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