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of <h1>Finance Act 2017: Section 144 mandates payment of arrears from repealed Research and Development Cess Act to RBI.</h1> Section 144 of the Finance Act, 2017, addresses the collection and payment of arrears of duties following the repeal of the Research and Development Cess Act, 1986. Despite the repeal, any duties levied under the former Act that were collected but not yet deposited, or not collected at all, must be paid or collected and then deposited into the Reserve Bank of India. These funds are to be credited to the Consolidated Fund of India.
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