CA in Practice
35867 Points
Joined June 2009
Actually primary education cess is 2% and secondary education cess is 1%. However till last year they were only showing education cess in the ITR form and the said was understood as education cess @ 3%.
This year they state Secondary and Higher Education cess which also needs to calculated at 3% though acutal rate of it is 1% as there is no other place to fill primary education cess.