The Research and Development Cess Act,1986 (Bare Act)/ 
Universal Law Publishing 
 - New Delhi:  Universal Law Publishing,  2010. 
 - 8 p. 
<br/><br/>THE RESEARCH AND DEVELOPMENT CESS<br/>ACT, 1986<br/>Introduction 1<br/>Sections<br/>1. Short titic, extent and commencement 2<br/>2. Definitions 2 3. Levy and collection of cess on payments made towards import of technology 3 4. Crediting proceeds of cess to Consolidated Fund of India 3<br/>5. [Repealed] * 3<br/>6. [Rqjealed] 3 7. Power of Central Government to exempt 3<br/>8. Power to call for information 3<br/>9. Penalty for non-payment of cess 3<br/>10. Power to make rules 4<br/>THE RESEARCH AND DEVELOPMENT CESS<br/>RULES, 1996<br/>Rules<br/>1. Short title and commencement 5<br/>2. Definitions 5<br/>3. Levy of cess 5<br/>4. Manner of payment of cess 6 5. Furnishing of statistical and other information 6 6. Manner of recovery of arrears of cess 6 7. Manner of holding inquiry 7<br/>8. Manner of refund of cess 7 9. Interpretation of the rules 7<br/>10. Repeal and saving 7<br/>FORM A.—Declaration 8 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Bare Act
<br/><br/><label>Dewey Class. No.: </label>344.54  / UNI/R