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TypeBare Act JurisdictionCentral Government

Research and Development Cess Act, 1986 Section 2

Definitions

~1 min read
https://sooperkanoon.com/act/30137

Bare act section · Research

About this section

Research and Development Cess Act, 1986 Section 2 is part of Research and Development Cess Act, 1986 - Definitions. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Section Text

In this Act, unless the context otherwise requires,--

(a) "cess" means the cess levied under section 3;

(b) "Development Bank" means the Industrial Development Bank of India established under section 3 of the Industrial Development Bank of India Act, 1964 (18 of 1984);

(c) "Fund" means the Venture Capital Fund formed under section 5;

(d) "Import", in relation to any technology, means the bringing into India of, such technology from a place outside India;

(e) "industrial concern" has the meaning assigned to it in clause (c) of section 2 of the Industrial Development Bank of India Act, 1964 (18 of 1964), and includes any other person in whose favour a foreign collaboration involving the import of technology is approved by the Central Government;

(f) "prescribed" means prescribed by rules made under this Act;

(g) "specified agency" means-

(i) the Reserve Bank of India constituted under the Reserve Bank of India Act, 1934 (2 of 1955); or

(ii) the State Bank of India constituted under the State Bank of India Act, 1955 (23 of 1955); or

(iii) such other bank or institution as may be specified in this behalf by the Central Government;

(h) "technology" means any special or technical knowledge or any special service required for any purpose what so ever by an industrial concern under any foreign collaboration, and includes designs, drawings, publications and technical personal.

Frequently asked questions

What does Research and Development Cess Act, 1986 Section 2 provide?

Section Section 2 of the Research and Development Cess Act, 1986 (Definitions) is reproduced on this page as part of the Research and Development Cess Act, 1986. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Research and Development Cess Act, 1986 Section 2?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Research and Development Cess Act, 1986 Section 2. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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