The Health Security Se National Security Cess Act, 2025

CHAPTER-I - PRELIMINARY

1 -
Short title and commencement
2 -
Definitions

CHAPTER-II - TAXABLE PERSON

3 -
Taxable Person

CHAPTER-III - HEALTH SECURITY SE NATIONAL SECURITY CESS

4 -
Levy and Collection of Cess
5 -
Manner of computation of Cess
6 -
Power of Central Government to increase amount of Cess in special circumstances
7 -
Purpose of levy of Cess.

CHAPTER-IV - REGISTRATION AND RETURNS

8 -
Registration, Cancellation and Revocation.
9 -
Declaration to be filed by Taxable Person
10 -
Payment of Cess and Returns

CHAPTER-V - AUDIT AND ASSESSMENT

11 -
Scrutiny and Assessments
12 -
Audit
13 -
Power to summon persons to give evidence and produce documents
14 -
Access to Business Premises
15 -
Officers to assist Proper Officers
16 -
Determination of Cess not paid or Short paid or Erroneously refunded
17 -
Interest payable on delay in payment of Cess

CHAPTER-VI - OFFENCES AND PENALTIES

18 -
Penalty for Certain Contraventions
19 -
Punishment for Certain Contraventions
20 -
Offences by Companies
21 -
Cognizance of Offences
22 -
Clauses: Presumption of culpable mental state
23 -
Compounding of offences

CHAPTER-VII - INSPECTION, SEARCH AND SEIZURE

24 -
Power of Inspection, Search and Seizure
25 -
Confiscation of specified goods or machines
26 -
Power to arrest
27 -
Recovery of amount due and assistance of Officers

CHAPTER-VIII - REVISION AND APPEALS

28 -
Revision
29 -
Appeals to appellate authority
30 -
Appeals to Appellate Tribunal
31 -
Appearance by Authorised Representative
32 -
Appeal to High Court
33 -
Appeals to Supreme Court

CHAPTER-IX - MISCELLANEOUS

34 -
Power of Central Government to amend Schedule-I
35 -
Power to make rules
36 -
Laying before Parliament
37 -
Effect of amendments, etc., of Rules, Notifications or Orders
38 -
Protection of action taken in good faith
39 -
Power to remove difficulties

SCHEDULE-I

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[ See sections 2(o) and (p) and 4(1) ]

SCHEDULE-II

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[ See sections 2(o), 4(1), 5 and 6 ]