F.No. Coord/13-6/Head of A/c/06-07/Vol-VI/317
Office of the Principal Chief Controller of Accounts
Central Board of Excise & Customs
Ministry of Finance, New Delhi
Dated the 30th March 2007
Sub : Collection of Education Cess-Secondary & Higher Education Cess Manually
A new levy of Secondary and Higher Education Cess of 1% has been imposed in the Budget-2007. The new Head of Accounts to book the same is yet to be opened. Pending finalization of new head of account, it has been decided that wherever collections is made manually, the amounts may be shown separately in the challans reflecting Education Cess and Secondary & Higher Education Cess. Against the amount shown as Secondary & Higher Education cess it may be mentioned that the Account code is yet to be allotted.
This issues with the approval of Principal Chief Controller of Accounts.
Chief Controller of Accounts