Section 4 in The Research And Development Cess Rules, 1996
4. Manner of payment of cess .-(1) The cess payable under section 3 of the Act by an industrial concern shall be paid to any office of a specified agency referred to in clause (g) of section 2 of the Act, alongwith the form of challan prescribed under the Central Government Account (Receipts and Payments) Rules, 1983.
(2)Every industrial concern shall on or before making any payment towards the import of technology, furnish to the authorised dealer through whom such payment was made the counter-foil of the form referred to in sub-rule (1) evidencing the payment of cess payable under the Act:Provided that where such payment is not accompanied by the said counter-foil the authorised dealer shall not refuse to accept such payment but report the fact within a period of thirty days to the Board.
