Excise/Custom

Accounting Codes for Infrastructure Cess notified by CBEC

No. Coord/13-6/H/A/c/Vol.VIII/ 333
0/o Pr. Chief Controller of Accounts
Central Board of Excise & Customs

Dated 28-03-2016

Office Memorandum

Subject:- Opening of New Minor Head “5o6-Infrastructure Cess” below Sub­Major Head “03-Non-Sharable Duties” under Major Head “0038-Union Excise Duties”. ·

The undersigned has been directed to inform that the following corrections/Changes have been made  in Major Head “0038-Union Excise Duties” under ‘Sub-Major Head: 03-Non Shareable’ by office of the Controller General of Accounts vide Correction Slip 796 Dated 28/03/2016  :

(i) New Minor Head “5o6-Infrastructure Cess” has been inserted.

(ii) New Sub-heads “Cess Collection”, “Other Receipts”, Deduct Refunds “, “Penalties” have been inserted under above Minor Head.

Accordingly, the following Accounting Codes have been allotted by the 0/o The Controller General of Accounts

S. No. Minor Head Sub-Head description Head of Accounts Major Head Serial Code SCCD Code
1 2 3 4 5 6
1 0038-03-506
Infrastructure Cess
01-Cess Collection 0038.03.506.01 00380387 119
2 02-Other Receipts 0038.03.506.02 00380388 110
3 03-Deduct Refunds 0038.03.506.03 00380389 111
4 04-Penalties 0038.03.506.04 00380390 111

Eight digit reduced accounting codes (Major Head Serial Codes) as mentioned under Column No. 5 may please be intimated to all the Commissionerates (Customs, Central Excise & Service Tax) with the advice to issue a Trade Notice for information of the assessees.

Alok Kumar Verma
Controller of Accounts
Tel. No. 011-23702480 (O)
email ID alok.verma@nic.in

Share

Recent Posts

  • Income Tax

Form 26 to replace Form 3CD of tax audit report by a CA from Tax Year 2026-27

Form 26 to replace Form 3CD of tax audit report from Tax Year 2026-27 Draft Form 26 has been issued…

7 hours ago
  • Income Tax

When no addition is made on the basis of reasons recorded, reopening is bad in law

When AO do not make any addition on the basis of the reasons on which the reopening was done, the…

8 hours ago
  • Insurance

No separate compensation for loss of love and affection under MV Act – SC

Under MV Act separate compensation can not be granted under the head “loss of love and affection” – Supreme Court…

1 day ago
  • Income Tax

Trust accredited by National Open School eligible for registration u/s 12AB & u/s 80G

Trust accredited by National Institute of Open Schooling eligible for registration u/s.12AB and u/s 80G of the Act. In a…

1 day ago
  • Income Tax

Delay in furnishing Form 10B – Covid Period to be excluded as per decision of Supreme Court

Delay in furnishing Form 10B – Period between 15.03.2020 till 20.08.2022 to be excluded as per decision of Hon'ble Supreme…

3 days ago
  • Income Tax

Section 271AAB does not grant any immunity from penalty in terms of section 273B

Section 271AAB does not grant any immunity from penalty even if the assessee was able to show some reasonable cause…

3 days ago