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    <title>Education and Higher Education Cess Payments are Allowable Deductions in Taxable Income Calculation u/s 40(a)(ii.</title>
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    <description>Allowable deduction while computing the taxable income - education cess and secondary &amp; higher education cess paid on the Income Tax and Surcharge - education Cess, which is not disallowable item, on its payment, the cess is an allowable expenditure as per provision of section 40(a)(ii) - AT</description>
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      <description>Allowable deduction while computing the taxable income - education cess and secondary &amp; higher education cess paid on the Income Tax and Surcharge - education Cess, which is not disallowable item, on its payment, the cess is an allowable expenditure as per provision of section 40(a)(ii) - AT</description>
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