Health Security Se National Security Cess Act, 2025
Bare Act · 2025
An Act to augment the resources for meeting expenditure on national security and for public health, and to * levy a cess for the said purposes on the machines installed or other processes undertaken by which specified goods are manufactured or produced and for matters connected therewith or incidental thereto.
- Act number
- 35 of 2025
- Enacted
- 15 December 2025
- Contents
- 39 sections · 9 chapters
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Contents
Chapter I — Preliminary
Chapter II — Taxable Person
Chapter III — Health Security Se National Security Cess
- Section 4 – Levy and collection of cess
- Section 5 – Manner of computation of cess
- Section 6 – Power of Central Government to increase amount of cess in special circumstances (preview)
- Section 7 – Purpose of levy of cess (preview)
Chapter IV
- Section 8 – Registration, cancellation and revocation (preview)
- Section 9 – Declaration to be filed by taxable person (preview)
- Section 10 – Payment of cess and returns (preview)
Chapter V — Audit And Assessment
- Section 11 – Scrutiny and assessments (preview)
- Section 12 – Audit (preview)
- Section 13 – Power to summon persons to give evidence and produce documents (preview)
- Section 14 – Access to business premises (preview)
- Section 15 – Officers to assist proper officers (preview)
- Section 16 – Determination of cess not paid or short paid or erroneously refunded (preview)
- Section 17 – Interest payable on delay in payment of cess (preview)
Chapter VI — Offences And Penalties
- Section 18 – Penalty for certain contraventions (preview)
- Section 19 – Punishment for certain contraventions (preview)
- Section 20 – Offences by companies (preview)
- Section 21 – Cognizance of offences (preview)
- Section 22 – Presumption of culpable mental state (preview)
- Section 23 – Compounding of offences (preview)
Chapter VII — Inspection, Search And Seizure
- Section 24 – Power of inspection, search and seizure (preview)
- Section 25 – Confiscation of specified goods or machines (preview)
- Section 26 – Power to arrest (preview)
- Section 27 – Recovery of amount due and assistance of officers (preview)
Chapter VIII — Revision And Appeals
- Section 28 – Revision (preview)
- Section 29 – Appeals to appellate authority (preview)
- Section 30 – Appeals to Appellate Tribunal (preview)
- Section 31 – Appearance by authorised representative (preview)
- Section 32 – Appeal to High Court (preview)
- Section 33 – Appeals to Supreme Court (preview)
Chapter IX — Miscellaneous
- Section 34 – Power of Central Government to amend Schedule I (preview)
- Section 35 – Power to make rules (preview)
- Section 36 – Laying before Parliament (preview)
- Section 37 – Effect of amendments, etc., of rules, notifications or orders (preview)
- Section 38 – Protection of action taken in good faith (preview)
- Section 39 – Power to remove difficulties (preview)