Repealed or not in force · As amended up to 2026-08
4. The Governor General in Council may make rules consistent with this Act, Power to make rules.
(a) for regulating the method of assessing, levying and collecting the cess;
(b) for prescribing the particular purposes to which the cess may be applied; and
(c) generally for carrying out the purposes of this Act.
Source: India Code