Finance & Law Explained in 2 Minutes
Health Security Se National Security Cess Act, 2025
Reviewed 2026-07-19Robots: index,followOfficial law prevails
Repository scope
Health Security Se National Security Cess Act, 2025 provision architecture, source controls, interpretation, examples, Q&A and subordinate-law bridges.
Provision index
1Short title, extent and commencement.2Definitions.3Taxable person.4Levy and collection of cess.5Manner of computation of cess.6Power of Central Government to increase amount of cess in special circumstances.7Purpose of levy of cess.8Registration, cancellation and revocation.9Declaration to be filed by taxable person.10Payment of cess and returns.11Scrutiny and assessments.12Audit.13Power to summon persons to give evidence and produce documents.14Access to business premises.15Officers to assist proper officers.16Determination of cess not paid or short paid or erroneously refunded.17Interest payable on delay in payment of cess.18Penalty for certain contraventions.19Punishment for certain contraventions.20Offences by companies.21Cognizance of offences.22Presumption of culpable mental state.23Compounding of offences.24Power of inspection, search and seizure.25Confiscation of specified goods or machines.26Power to arrest.27Recovery of amount due and assistance of officers.28Revision.29Appeals to appellate authority.30Appeals to Appellate Tribunal.31Appearance by authorised representative.32Appeal to High Court.33Appeals to Supreme Court.34Power of Central Government to amend Schedule I.35Power to make rules.36Laying before Parliament.37Effect of amendments, etc., of rules, notifications or orders.38Protection of action taken in good faith.39Power to remove difficulties.Schedule-IFirst Schedule — specified goods, machines or processes.Schedule-IISecond Schedule — cess computation matrix.
Publication boundary
The landing page is indexable. Provision pages remain noindex until exact current text and amendment lineage are certified.