Accounting of Education Cess - reg

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....vited to this O.M. No. Coord/13-6/98-99/Vol.IV/329 dated 13.04.2007 on the above subject advising all the PAOs that pending opening of new Head of Accounts the new levy on account of "Secondary and Higher Education Cess deposited by assesses may be accounted for under Sub Head/ Minor Head of Accounts "Receipt Awaiting Transfer to the other Minor Head etc. " under the Major Head "0037- Customs", 00....

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.... 00380350501 Union Excise Duty Non-Sharable Duties Secondary and Higher Education Cess Deduct Refunds & Drawback 00380115       00380116 110       119 0044 004400505   00440050501 00440050502 00440050503 Service Tax Secondary and Higher Education Cess Tax Collection Other Receipts* Deduct ....

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....above. However, their accounting codes will remain same as given below: - Numeric Code Description Sl. Code SCCD Code 0037 003700504 00370050401 Customs Primary Education Cess Deduct Refunds   00370066 00370067   110 111 0038 003803 003803504 00380350401 Union Excise Duty Non Shareable Duties Primary Education Cess D....