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A cess is an additional tax imposed by the Government of India for a specific purpose, as authorized under Article 270 of the Indian Constitution. It is levied on top of existing taxes or duties listed in the Union List of the Seventh Schedule of the Constitution. Key Features of a Cess: Specific Purpose: Cess is distinct from regular taxes in that it is earmarked for a specific purpose. The purpose must be clearly stated in the law imposing the cess and should be a Union pu
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