- Author(s): Bare Act
- Edition: Current Year
- Approx. Pages 16 + Contents
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- Delivery Time Normally 7-9 working days
The Research and Development Cess Rules, 1996
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Contents
The Research and Development Cess Act, 1986
Introduction Sections
1. Short title, extent and commencement
2. Definitions
3. Levy and collection of cess on payments made towards import of technology
4. Crediting proceeds of cess to Consolidated Fund of India
5. [Repealed]
6. [Repealed]
7. Power of Central Government to exempt
8. Power to call for information
9. Penalty for non-payment of cess
10. Power to make rules
THE RESEARCH AND DEVELOPMENT CESS RULES, 1996
Rules
1. Short title and commencement
2. Definitions
3. Levy of cess
4. Manner of payment of cess
5. Furnishing of statistical and other information
6. Manner of recovery of arrears of cess
7. Manner of holding inquiry
8. Manner of refund of cess
9. Interpretation of the rules
10. Repeal and saving
FORM A.—Declaration
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