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For tax year 2026–27, Health and Education Cess is charged on income-tax and applicable surcharge at…

The Health and Education Cess rate for tax year 2026–27 is 4%. It applies to the amount of income-tax plus applicable surcharge, rather than directly to taxable income.

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For tax year 2026–27, Health and Education Cess is charged on income-tax and applicable surcharge at the rate of

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Correct answer D

The Health and Education Cess rate for tax year 2026–27 is 4%. It applies to the amount of income-tax plus applicable surcharge, rather than directly to taxable income.

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  • Gujarat SET (GSET)

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