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The Government while imposing new taxes, is not prompt in announcing the Head of accounts under which the tax is to be paid, leaving the tax payers as well as the Department in utter confusion. We have been getting several frantic calls from concerned assessees as to what the codes are for the new taxes imposed in this year's budget. When we expressed our ignorance, many taxpayers asked us, if you don't know, who will know? We only report; we don't create.
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The Principal Chief Controller of Accounts, CBEC has notified the accounting codes for the new services:
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Head of Accounts
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Description
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Serial Code
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SCCD Code
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'004400205'
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Minor Head - Services provided by any person in relation to information technology software for use in the course, or furtherance, of business or commerce.
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'00440449'
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111
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'00440020501'
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Sub-head - Tax Collection
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'00440452'
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111
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'00440020502'
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Sub-head - Other Receipt
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'00440450'
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113
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'00440020503'
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Sub-head - Deduct Refunds
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'00440451'
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118
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'004400206'
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Minor Head - Services provided by an insurer on life insurance business, in relation to management of investment, under unit linked insurance business, commonly known as Unit Linked Insurance Plan (ULIP) scheme
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'00440429'
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113
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'00440020601'
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Sub-head - Tax Collection
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'00440430'
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111
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'00440020602'
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Sub-head - Other Receipt
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'00440431'
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110
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'00440020603'
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Sub-head - Deduct Refunds
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'00440432'
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119
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'004400207'
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Minor Head - Services provided by a recognized stock exchange in relation to assisting, regulating or controlling the business of buying, selling or dealing in securities and includes services provided in relation to trading, processing, clearing and settlement of transactions in securities.
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'00440433'
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112
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'00440020701'
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Sub-head - Tax Collection
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'00440434'
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117
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'00440020702'
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Sub-head - Other Receipt
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'00440435'
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114
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'00440020703'
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Sub-head - Deduct Refunds
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'00440436'
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115
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'004400208'
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Minor Head - Services provided by a recognized/registered association in relation to assisting, regulating or controlling the business of the sale or purchase of any goods or onward contracts and includes services provided in relation to trading,
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'00440437'
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116
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The Sub-head "Other Receipt" is meant for interest, penalty leviable on delayed payment of Service Tax.
The Sub-head "Deduct Refunds" is not to be used by the assessees, it is meant for the department while allowing refund of Tax.
Primary Education Cess on all taxable services will be booked under '00440298' and Secondary and Higher Education Cess will be booked under '00440426'.
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