Section 5 in The Research And Development Cess Rules, 1996
5. Furnishing of statistical and other information .-(1) Every industrial concern shall, within sixty days from the date of commencement of these rules, furnish the information referred to in section 8 of the Act to the Board in Form A containing the particulars of the technology imported or to be imported under any subsisting foreign collaboration agreement.
(2)Where any industrial concern enters into a foreign collaboration agreement for the import of technology after the commencement of these rules, it shall furnish the information referred to in section 8 of the Act to the Board in Form A within thirty days from the date of entering into the agreement.(3)Any change or modification in the particulars furnished under sub-rules (1) and (2) above, shall be communicated by the industrial concern to the Board immediately but in no case later than thirty days from the date of effecting the modification or change.
