TY - BOOK ED - Universal Law Publishing TI - The Research and Development Cess Act,1986 (Bare Act) U1 - 344.54 PY - 2010/// CY - New Delhi PB - Universal Law Publishing KW - Bare Act N1 - THE RESEARCH AND DEVELOPMENT CESS ACT, 1986 Introduction 1 Sections 1. Short titic, extent and commencement 2 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 5. [Repealed] * 3 6. [Rqjealed] 3 7. Power of Central Government to exempt 3 8. Power to call for information 3 9. Penalty for non-payment of cess 3 10. Power to make rules 4 THE RESEARCH AND DEVELOPMENT CESS RULES, 1996 Rules 1. Short title and commencement 5 2. Definitions 5 3. Levy of cess 5 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 8. Manner of refund of cess 7 9. Interpretation of the rules 7 10. Repeal and saving 7 FORM A.—Declaration 8 ER -