The Health Security Se National Security Cess Act, 2025
Central Act · Act 35 of 202539 provisions
The enactment
| Long title | 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. |
|---|---|
| Type | Act |
| Citation | Act 35 of 2025 |
| Year | 2025 |
| Jurisdiction | Central |
| Ministry | Ministry of Finance |
| Status | In force as published by the source |
| Provisions published | 39 |
| Subjects | taxation, health, defence |
Full text, provision by provision
Every provision below opens in full, free and without an account.
- Section 1 Short title, extent and commencement.
- Section 2 Definitions.
- Section 3 Taxable person.
- Section 4 Levy and collection of cess.
- Section 5 Manner of computation of cess.
- Section 6 Power of Central Government to increase amount of cess in special circumstances.
- Section 7 Purpose of levy of cess.
- Section 8 Registration, cancellation and revocation.
- Section 9 Declaration to be filed by taxable person.
- Section 10 Payment of cess and returns.
- Section 11 Scrutiny and assessments.
- Section 12 Audit.
- Section 13 Power to summon persons to give evidence and produce documents.
- Section 14 Access to business premises.
- Section 15 Officers to assist proper officers.
- Section 16 Determination of cess not paid or short paid or erroneously refunded.
- Section 17 Interest payable on delay in payment of cess.
- Section 18 Penalty for certain contraventions.
- Section 19 Punishment for certain contraventions.
- Section 20 Offences by companies.
- Section 21 Cognizance of offences.
- Section 22 Presumption of culpable mental state.
- Section 23 Compounding of offences.
- Section 24 Power of inspection, search and seizure.
- Section 25 Confiscation of specified goods or machines.
- Section 26 Power to arrest.
- Section 27 Recovery of amount due and assistance of officers.
- Section 28 Revision.
- Section 29 Appeals to appellate authority.
- Section 30 Appeals to Appellate Tribunal.
- Section 31 Appearance by authorised representative.
- Section 32 Appeal to High Court.
- Section 33 Appeals to Supreme Court.
- Section 34 Power of Central Government to amend Schedule I.
- Section 35 Power to make rules.
- Section 36 Laying before Parliament.
- Section 37 Effect of amendments, etc., of rules, notifications or orders.
- Section 38 Protection of action taken in good faith.
- Section 39 Power to remove difficulties.
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