14 September 2010
As a special measure, to give boost to primary education in the country, Education cess of two per cent (later in 2007 1% for higher education cess was further added) was levied on select taxes, i.e. income tax, corporation tax, excise, customs duties and service tax.
Please note that education cess has nothing to do with direct taxes aspect and that the same was levied as a special measure on select taxes, as notified by the Government in this regard.
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