Cabinet approved the Pradhan Mantri Swasthya Suraksha Nidhi (PMSSN) as a single non-lapsable reserve fund for a share of health from the proceeds of Health and Education Cess. Under which financial act this cess is levied?

Cabinet approved the Pradhan Mantri Swasthya Suraksha Nidhi (PMSSN) as

1.	Cabinet approved the Pradhan Mantri Swasthya Suraksha Nidhi (PMSSN) as a single non-lapsable reserve fund for a share of health from the proceeds of Health and Education Cess. Under which financial act this cess is levied?
A.	Finance Act, 2002
B.	Finance Act, 2013
C.	Finance Act, 2004
D.	Finance Act, 2007
E.	Finance Act, 2001
Answer» E. Finance Act, 2001