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    Question

    Health and Education Cess is leviable at –

    A 4% Correct Answer Incorrect Answer
    B 5% Correct Answer Incorrect Answer
    C 3% Correct Answer Incorrect Answer
    D 1% Correct Answer Incorrect Answer

    Solution

    Health and Education Cess is levied at the rate of 4% on the amount of income-tax plus surcharge.

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