The Health Security Se National Security Cess Act, 2025

Sections

1. 0Section 0
2. I — PRELIMINARY
3. 11st day of February, 2026, vide notification No. S.O. 6153 (E), dated 31st December, 2025, see Gazette of India, Extraordinary, Part II, sec. 3 (ii)
4. IX — MISCELLANEOUS
5. 2The cess is linked to the production capacity of machines or other processes rather than the quantit
6. II — TAXABLE PERSON
7. 3Taxable person
8. IX — MISCELLANEOUS
9. 4The Bill seeks to achieve the above objectives
10. IV — REGISTRATION AND RETURNS
11. 9Declaration to be filed by taxable person
12. 10Payment of cess and returns
13. V — AUDIT AND ASSESSMENT
14. 11Scrutiny and assessments
15. VI — OFFENCES ANDPENALTIES
16. 20Offences by companies
17. 21Cognizance of offences
18. 22Presumption of culpable mental state
19. 23Compounding of offences
20. VII — INSPECTION, SEARCH AND SEIZURE
21. 26Power to arrest
22. 27Recovery of amount due and assistance of officers
23. VIII — REVISION AND APPEALS
24. 28Revision
25. 29Appeals to appellate authority
26. 30Appeals to Appellate Tribunal
27. 31Appearance by authorised representative
28. 32Appeal to High Court
29. 33Appeals to Supreme Court
30. IX — MISCELLANEOUS
31. 34Power of Central Government to amend Schedule I
32. 35Power to make rules
33. 36Laying before Parliament
34. 37Effect of amendments, etc., of rules, notifications or orders
35. 38Protection of action taken in good faith
36. 39Power to remove difficulties