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The Health Security Se National Security Cess Act, 2025

Central

An Act to augment the resources for meeting expenditure on national security and for public health, and to *levy a cess for the said purposes on the machines installed or other processes undertaken by which specified goods are manufactured or produced and for matters connected therewith or incidental thereto.

Act number
35 of 2025
Ministry
Ministry of Finance
Department
Department of Revenue
Enacted
15 Dec 2025

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

39 sections

  1. Section 1Short title, extent and commencement.
  2. Section 2Definitions.
  3. Section 3Taxable person.
  4. Section 4Levy and collection of cess.
  5. Section 5Manner of computation of cess.
  6. Section 6Power of Central Government to increase amount of cess in special circumstances.
  7. Section 7Purpose of levy of cess.
  8. Section 8Registration, cancellation and revocation.
  9. Section 9Declaration to be filed by taxable person.
  10. Section 10Payment of cess and returns.
  11. Section 11Scrutiny and assessments.
  12. Section 12Audit.
  13. Section 13Power to summon persons to give evidence and produce documents.
  14. Section 14Access to business premises.
  15. Section 15Officers to assist proper officers.
  16. Section 16Determination of cess not paid or short paid or erroneously refunded.
  17. Section 17Interest payable on delay in payment of cess.
  18. Section 18Penalty for certain contraventions.
  19. Section 19Punishment for certain contraventions.
  20. Section 20Offences by companies.
  21. Section 21Cognizance of offences.
  22. Section 22Presumption of culpable mental state.
  23. Section 23Compounding of offences.
  24. Section 24Power of inspection, search and seizure.
  25. Section 25Confiscation of specified goods or machines.
  26. Section 26Power to arrest.
  27. Section 27Recovery of amount due and assistance of officers.
  28. Section 28Revision.
  29. Section 29Appeals to appellate authority.
  30. Section 30Appeals to Appellate Tribunal.
  31. Section 31Appearance by authorised representative.
  32. Section 32Appeal to High Court.
  33. Section 33Appeals to Supreme Court.
  34. Section 34Power of Central Government to amend Schedule I.
  35. Section 35Power to make rules.
  36. Section 36Laying before Parliament.
  37. Section 37Effect of amendments, etc., of rules, notifications or orders.
  38. Section 38Protection of action taken in good faith.
  39. Section 39Power to remove difficulties.