The Research and Development Cess Act, 1986

[Act No. 32 of 1986]

[14th August, 1986.]

Contents
Titele	The Research and Development Cess Act, 1986
Sections	Particulars
1.	Short title, extent and commencement
2.	Definitions
3.	Levy and collection of cess on payments made towards import of technology
4.	Crediting proceeds of cess to Consolidated Fund of India
5.	Venture Capital Fund
6.	Application of Fund
7.	Power of Central Government to exempt
8.	Power to call for information
9.	Penalty for non-payment of cess
10.	Power to make rules