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      Question

      Health and Education Cess is leviable at โ€“

      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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