Section 3 in The Research And Development Cess Act, 1986
3. Levy and collection of cess on payments made towards import of technology .-(1) There ... shall be levied and collected, for the purposes of this Act, a cess at such rate not exceeding five per cent. on all payments made
Cess Act and the Water (Prevention and Control of Pollution) Act, 1974 , (hereinafter referred to as the 'Pollution Act') (Central Act ... Cess Act to levy a cess, for partly meeting the finances required for its working. The Cess Act grants a rebate in the cess payable
Section 2 in The Research And Development Cess Act, 1986
2. Definitions .-In this Act, unless the context otherwise requires,-
(a) [ "Board" means the Technology ... Technology Development Board Act, 1995 ( 44 of 1995 ); (b) "cess" means the cess levied under section 3;] (d) "import", in relation to any technology, means
proceeds of the cess credited under section 4 of the Agricultural and Processed Food Products Export Cess Act, 1985, after deducting therefrom the expenses ... cess and the amount, if any, refunded; (b) all fees levied and collected in respect of registration and other matters under this Act
Section 9 in The Research And Development Cess Act, 1986
9. Penalty for non-payment of cess .-(1) If any cess payable by an industrial ... such manner as may be prescribed.
(2) The [Board] [ Substituted by Act 45 of 1995, Section 5, for " Development Bank
Section 3 in The Spices Cess Act, 1986
3. Levy ... collection of cess.
(1) There shall be levied and collected by way of cess for the purpose of the Spices Board Act, 1986, a duty
Section 3 in Agricultural And Processed Food Products Export Cess Act, 1985
3. Duties of customs on Scheduled products.-
(1) There shall be levied ... collected by way of a cess for the purposes of the Agricultural and Processed Food Products Export Development Authority Act, 1985, a duty of customs
Section 4 in Agricultural And Processed Food Products Export Cess Act, 1985
4. Credit of proceeds of duties to Consolidated Fund of India.-
The proceeds
Section 10 in The Research And Development Cess Act, 1986
10. Power to make rules .-(1) The Central Government may, by notification in the Official ... Gazette, make rules for carrying out the provisions of this Act.
(2) In particular and without prejudice to the foregoing power, such rules may provide
Section 21 in The Research And Development Cess Act, 1986
21.
/953 Statement of Objects and Reasons.-It was envisaged in the Long Term Fiscal ... above objectives. [14th August, 1986] An Act to provide for the levy and collection of a cess on all payments made for the import
