Education Cess — Accounting codes

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..... ce is invited to this office O.M. Nos. Coord/13-6/98-99/Vol. IV/125 dt. 22-7-2004 [2004 (170) E.L.T. T17] and Coord/13-6/98-99/Vol. IV/213 dt. 17-9-2004 on the subject cited above advising all the PAOs that pending opening of new Heads of Accounts the new levy on account of "Education Cess" deposited by the assessees may be accounted for under the Sub Head/Minor Head of Accounts "Receipt Awaiting .....

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