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of <h1>Finance Bill 2017 Clause 142 mandates collection of arrears from repealed R&D Cess Act for RBI deposit.</h1> Clause 142 of the Finance Bill, 2017 addresses the collection and payment of arrears of duties following the repeal of the Research and Development Cess Act, 1986. It mandates that any duties levied under the repealed Act, which were either collected but not yet deposited into the Reserve Bank of India or not collected at all, must be collected and deposited into the Reserve Bank of India. These funds are to be credited to the Consolidated Fund of India.
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