Section Text
(1) This Act may be called the Research and Development Cess Act, 1986.
(2) It extends to the whole of India except the State of Jammu and Kashmir.
(3) It shall come into force on such date1 as the Central Government may, by notification in the Official Gazette, appoint.
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1. Came into force on 1-12-1987 vide S.O. 879(E),dated 5th October, 1987 published in the Gazette of India, 1987, Extra., Pt. II Section.3 (ii), dated 5th October, 1987.