Part XIV - AMENDMENTS TO CERTAIN ACTS TO PROVIDE FOR MERGER OF TRIBUNALS AND OTHER AUTHORITIES AND CONDITIONS OF SERVICE OF CHAIRPERSONS, MEMBERS, ETC. (From Section 156 to Section 189)
Repeal of Research and Development Cess abolishes the statutory levy and takes effect from 1 April 2017. Repeal of the Research and Development Cess Act, 1986 is effected by the Finance Act, 2017, abolishing the statutory levy and terminating the operation of the 1986 Act; the repeal provision specifies that the Part comes into force on 1 April 2017, fixing the effective date from which the cess no longer has statutory effect.
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 abolishes the statutory levy and takes effect from 1 April 2017.
Repeal of the Research and Development Cess Act, 1986 is effected by the Finance Act, 2017, abolishing the statutory levy and terminating the operation of the 1986 Act; the repeal provision specifies that the Part comes into force on 1 April 2017, fixing the effective date from which the cess no longer has statutory effect.
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