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        Bills

        Clause 139 - Commencement of this Part.

        Finance Bill, 2017
        Part VI
        REPEAL OF THE RESEARCH AND DEVELOPMENT CESS ACT, 1986

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        Repeal of research and development cess removes the statutory levy on technology imports, shifting support to budgetary allocation. Clauses 139-142 of the Finance Bill, 2017 propose the repeal of the Research and Development Cess Act, 1986, thereby removing the statutory cess on payments for the import of technology and substituting budgetary allocation as the chosen mechanism to support research and development. The repeal is to commence on 1 April 2017.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Repeal of research and development cess removes the statutory levy on technology imports, shifting support to budgetary allocation.

                                Clauses 139-142 of the Finance Bill, 2017 propose the repeal of the Research and Development Cess Act, 1986, thereby removing the statutory cess on payments for the import of technology and substituting budgetary allocation as the chosen mechanism to support research and development. The repeal is to commence on 1 April 2017.


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