Health Security-cum-National Security Cess Act, 2025 — Bare Act, All Sections & Free PDF
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Overview
An Act to augment the resources for meeting expenditure on national security and for public health, and to *levy a cess for the said purposes on the machines installed or other processes undertaken by which specified goods are manufactured or produced and for matters connected therewith or incidental thereto.
Sections (Showing 1 to 10 of 39)
Section 1 to Section 10 (10 Sections)
Short title, extent and commencement.
(1) This Act may be called the Health Security se National Security Cess Act, 2025. (2) It shall come into force on such date 1 as the Central Government may, by notification in th...
Definitions.
(1) In this Act, unless the context otherwise requires,--- (a) "adjudicating authority" means the concerned proper officer appointed or authorised under the respective provisions t...
Taxable person.
(1) For the purposes of this Act, "taxable person" means any person who owns, possesses, operates, manages, or is otherwise in control of the machine or undertakes any process by w...
Levy and collection of cess.
(1) There shall be levied and collected a cess, to be called Health Security se National Security Cess, from every taxable person, on the machines installed or other processes unde...
Manner of computation of cess.
(1) The cess referred to in section 4 shall be computed in accordance with the provisions of this section based on the relevant process, speed of the machine or capacity of other p...
Power of Central Government to increase amount of cess in special circumstances.
(1) Where the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification, direct in respect of such specified goods that the amou...
Purpose of levy of cess.
(1) The cess shall be levied for the purposes of meeting expenditure on the national security of India and for public health. (2) The proceeds of the cess levied under section 4 sh...
Registration, cancellation and revocation.
(1) Every taxable person who owns, possesses, leases or otherwise controls a machine installed or a process undertaken in a factory, shall register himself with the jurisdictional ...
Declaration to be filed by taxable person.
(1) Every taxable person shall, in respect of machine installed or process undertaken in such factory, furnish a self-declaration in such form, manner and within such time, as may ...
Payment of cess and returns.
(1) The cess levied under section 4 shall be collected from every taxable person at the beginning of each month, but not later than the 7th day of that month, in such manner as may...
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Disclaimer: This bare act is reproduced for general informational and reference purposes only and does not constitute legal advice. Always verify provisions against the latest official gazette and consult a qualified advocate before relying on any section.