Section 4 in The Research And Development Cess Act, 1986
4. Crediting proceeds of cess to Consolidated Fund of India .-The proceeds of the cess levied and collected under section 3 shall first be credited to the Consolidated Fund of India and the Central Government may, if Parliament by appropriation made by law in this behalf so provides, pay to the [Board], from time to time, from out of such proceeds (after deducting the cost of collection), such sums of money as it may think fit for being utilised for the purposes of the [Board] [ Substituted by Act 45 of 1995, Section 3, for " Fund" (w.e.f. 1.9.1996).].
