Health Security Se National Security  Cess Act, 2025

The Health Security Se National Security Cess Act, 2025

Rules Regulations Notifications Orders Circulars Ordinance Statutes

Act ID:	2025-35
Act Number:	35
Enactment Date:	2025-12-15
Act Year:	2025
Short Title:	The Health Security Se National Security Cess Act, 2025
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.
Ministry:	Ministry of Finance
Department:	Department of Revenue
Enforcement Date:	01-02-2026


Schedule 1. THE FIRST SCHEDULE Order Appendix Forms
Schedule 2. THE SECOND SCHEDULE Order Appendix Forms

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Title	Files

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Show all section The Health Security Se National Security Cess Act, 2025

CHAPTER I

PRELIMINARY

CHAPTER II

TAXABLE PERSON

CHAPTER III

HEALTH SECURITY SE NATIONAL SECURITY CESS

CHAPTER IV

REGISTRATION AND RETURNS

CHAPTER V

AUDIT AND ASSESSMENT

CHAPTER VI

OFFENCES AND PENALTIES

CHAPTER VIl

INSPECTION, SEARCH AND SEIZURE

CHAPTER VIll

REVISION AND APPEALS

CHAPTER IX

MISCELLANEOUS


Section 1. Short title, extent and commencement.
Section 2. Definitions.
Section 3. Recognition and promotion of e-sport.
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.


Schedule 1. THE FIRST SCHEDULE Order Appendix Forms
Schedule 2. THE SECOND SCHEDULE Order Appendix Forms

Schedule 1. THE FIRST SCHEDULE

Schedule 2. THE SECOND SCHEDULE