Booking of Education Cess - Regarding discrepancy

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..... 04, 302 dated 24-12-04 regarding accounting of collection of Education Cess (copy enclosed). The field PAOs have informed that the amount of the duties and cess are not available separately in the challans. Thus the resulting amount accounted for in the three heads of Educations Cess comes to less than 2%. In the case of customs, no amount is available in the challans under head Customs - Educatio .....

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..... to issue necessary instructions to the concerned authorities to classify the element of Tax and Cess separately especially in the case of Customs. The Department must ensure correct classification while sending cash amount/challans to PAOs, to avoid any discrepancy. Pr. CCA has desired that the matter may be given top priority so that correct figure of Cess could be accounted for reported to CC .....

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