Question

26. Secondary and Higher Education Cess (SHEC) is leviable on

A) Income Tax

B) Income Tax, surcharge (if applicable)

C) Income Tax, surcharge (if applicable) and Education Cess

D) Elther B or C.​

Answer 1

Answer:

here's your answer dear

none of these

Those CENVAT Rules, 2004 clearly restricted the utilisation of Education Cess and Higher and Secondary Education Cess on the output tax on goods and services and not against the normal excise duty or service tax liability.

Answer 2

Explanation:

d) either b or c

hope it helps you