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TypeBare Act JurisdictionCentral Government

Research and Development Cess Act, 1986 Section 3

Levy and Collection of Cess on Payments Made Towards Import of Technology

~1 min read
https://sooperkanoon.com/act/30138

Bare act section · Research

About this section

Research and Development Cess Act, 1986 Section 3 is part of Research and Development Cess Act, 1986 - Levy and Collection of Cess on Payments Made Towards Import of Technology. Read the section text below and explore Indian court judgments that cite it.

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Section Text

(1) There shall be levied and collected, for the purposes of this Act, a cess at such rate not exceeding five per cent. on all payments made towards the import of technology, as the Central Government may, from time to time, specify, by notifications, in the Official Gazette.

(2) The cess shall be payable to the Central Government by an industrial concern which imports technology on or before making any payments towards such import and shall be paid by the industrial concern to any specified agency.

Frequently asked questions

What does Research and Development Cess Act, 1986 Section 3 provide?

Section Section 3 of the Research and Development Cess Act, 1986 (Levy and Collection of Cess on Payments Made Towards Import of Technology) 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 3?

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 3. 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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