Tax
Cess
Also known as: Health and Education Cess, Education Cess
Additional tax levied for specific purposes - currently 4% Health and Education Cess on total tax.
Detailed Explanation
Cess is an additional tax charged over and above the basic tax liability for specific purposes. Currently, India levies 4% Health and Education Cess on the total income tax (including surcharge if applicable). This cess funds health and education programs. Unlike surcharge, cess applies to all taxpayers regardless of income level and is calculated on total tax liability.