Section 3 in The Research And Development Cess Rules, 1996
3. Levy of cess .-For the purpose of levy of cess under section 3 of the Act, "payment" shall include-
(a)payment made towards import of technology as approved by the Central Government in terms of any foreign collaboration agreement, or approved in accordance with the Industrial Policy of the Government of India, in force, from time to time.(b)payment made towards the cost of drawings and designs in terms of any foreign collaboration agreement as approved by the Central Government or approved in accordance with the Industrial Policy of the Government of India in force from time to time;(c)payment made to foreign collaborators or to any other person for or in connection with deputation of technical personnel to India in terms of any foreign collaboration agreement, in accordance with the approval granted by the Central Government or approved in accordance with the Industrial Policy of the Government of India, in force, from time to time;(d)any other payment made towards the import of technology approved by the Central Government.
