Accounting of Education Cess - reg

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....o 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", 0038-Unio....

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....   003803505   00380350501 Union Excise Duty Non-Sharable   Duties Secondary and Higher   Education Cess   Deduct Refunds & Drawback 00380115           00380116 110           119 0044 004400505   00440050501 00440050502 0044005050....

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.... dated 07.12.2004 has been changed as '504-Primary Education Cess' vide the Correction Slips mentioned 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 &....