Section 10 in The Research And Development Cess Rules, 1996
10. Repeal and saving .-The Research and Development Cess Rules, 1987 are hereby repealed:
Provided that such repeal shall not effect-(a)the previous operation of the said rules or anything duly done or suffered thereunder; or(b)any right, privilege, obligation or liability acquired, accrued or incurred under the said rules; or(c)any penalty incurred in respect of non-payment of cess under the said rules; or(d)any investigation are remedy in respect of such right, privilege, obligation of such right, privilege, obligation, liability or penalty as aforesaid, and any such investigation or remedy may be instituted, continued or enforced and any such penalty may be imposed as if the said ruled has not been repealed.FORM A[See rule 5(1) and (2)]Declaration
