Tax
Cess
Also known as: Health and Education Cess
An extra 4% charged on top of your income tax, earmarked for health and education.
Cess is a small additional levy added on top of your calculated income tax, currently 4%.
It is charged on the tax amount, not on your income, and is meant to fund health and education programs.
It is unavoidable and applies to everyone who pays income tax.
For example
If your income tax works out to ₹1,00,000, a 4% cess adds ₹4,000, making your total ₹1,04,000.