The Health Security Se National Security Cess Act, 2025
Central · 2025
- S. 1Short title, extent and commencement.
- S. 2Definitions.
- S. 3Taxable person.
- S. 4Levy and collection of cess.
- S. 5Manner of computation of cess.
- S. 6Power of Central Government to increase amount of cess in special circumstances.
- S. 7Purpose of levy of cess.
- S. 8Registration, cancellation and revocation.
- S. 9Declaration to be filed by taxable person.
- S. 10Payment of cess and returns.
- S. 11Scrutiny and assessments.
- S. 12Audit.
- S. 13Power to summon persons to give evidence and produce documents.
- S. 14Access to business premises.
- S. 15Officers to assist proper officers.
- S. 16Determination of cess not paid or short paid or erroneously refunded.
- S. 17Interest payable on delay in payment of cess.
- S. 18Penalty for certain contraventions.
- S. 19Punishment for certain contraventions.
- S. 20Offences by companies.
- S. 21Cognizance of offences.
- S. 22Presumption of culpable mental state.
- S. 23Compounding of offences.
- S. 24Power of inspection, search and seizure.
- S. 25Confiscation of specified goods or machines.
- S. 26Power to arrest.
- S. 27Recovery of amount due and assistance of officers.
- S. 28Revision.
- S. 29Appeals to appellate authority.
- S. 30Appeals to Appellate Tribunal.
- S. 31Appearance by authorised representative.
- S. 32Appeal to High Court.
- S. 33Appeals to Supreme Court.
- S. 34Power of Central Government to amend Schedule I.
- S. 35Power to make rules.
- S. 36Laying before Parliament.
- S. 37Effect of amendments, etc., of rules, notifications or orders.
- S. 38Protection of action taken in good faith.
- S. 39Power to remove difficulties.