72.
The answer is: A
Explanation
The correct option is A: All assesses.
Health and education cess is applicable to all assesses, whether they are individuals, HUFs, companies, or any other artificial juridical person. It is an additional tax that is levied by the Indian government to fund the education and healthcare needs of rural and below poverty line families in India.
It is calculated as 4% of the income tax plus surcharge, if any. It is not dependent on the income slab or the residential status of the assessee.