Preamble1 - RESEARCH AND DEVELOPMENT CESS ACT, 1986
Section1 - Short title, extent and commencement
Section2 - Definitions
Section3 - Levy and collection of cess on payments made towards import of technology
Section4 - Crediting proceeds of cess to Consolidated Fund of India
Section5 - Venture Capital Fund (omitted)
Section6 - Application of Fund (Omitted)
Section7 - Power of Central Government to exempt
Section8 - Power to call for information
Section9 - Penalty for non-payment of cess
Section10 - Power to make rules