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Income tax · after basic tax

Health and education cess sits on the tax

This page is the health and education cess line named on the draft breakdown. It is not a Chapter VI-A deduction. The office is at 515 Trichy Road, Singanallur.

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Quick answer

This page is health and education cess at 4%. The balance paid with the return stays on the self-assessment page. The portal steps stay on the payment page. Do not send the income-tax password in chat. Call +91 94454 38387.

What the published pages state

The slabs page says surcharge and health and education cess sit on top of either tax. That line is after the regime choice, not inside section 80C or HRA.

On the self-assessment page, the breakdown can include basic tax, surcharge, health and education cess at 4%, and interest where a section applies. You approve that figure before the challan is paid.

The payment page names health and education cess (4%) when you enter the tax components from the draft on Challan ITNS 280. This page does not copy the full challan amount.

What it is not

Advance tax paid during the year is minor head 100. Self-assessment tax is minor head 300. Those heads stay on the self-assessment page. The professional fee for income-tax work is quoted separately and is not this cess line.

GST payments use Form PMT-06 and a different breakdown. The payment page names IGST, CGST, SGST, and cess for GST in a separate step. This page is only the income-tax cess line at 4%.

Before the challan is paid

  1. The desk works the draft, including basic tax, surcharge, and cess, after credits are matched.
  2. You approve the breakdown. Interest under sections 234A, 234B, or 234C is included only where those sections apply.
  3. You pay on the income-tax portal. The click path stays on the payment page.
  4. After the return is filed, e-verify within 30 days. That step is on the e-verification page.

The return is quoted before it is filed. The first discussion is free.

Common questions

Is health and education cess a deduction?

No. The slabs page says surcharge and health and education cess sit on top of either tax. They are not section 80C, HRA, or the standard deduction.

Where is the 4% named?

The self-assessment page says the breakdown can include basic tax, surcharge, health and education cess at 4%, and interest where a section applies. The payment page names health and education cess (4%) when entering the tax breakdown.

Is this the same as GST cess?

No. Income-tax challans use the breakdown named on the payment page. GST payments use a different portal. That page also names IGST, CGST, SGST, and cess for GST separately.

Related pages

Self-assessment taxMinor head 300 Tax slabsRegime choice Payment stepsChallan breakdown Income tax filingThe return desk

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