Health security cess requires monthly self-assessment, prescribed returns, rectification with interest, and a two-year filing time bar. Section 10 requires monthly collection of the cess by taxable persons by the 7th day, mandates monthly self-assessment and prescribed returns, allows Board extensions for classes of taxpayers, permits prescribed rectification of post-filing omissions subject to interest, requires a fifteen-day compliance notice for non-filing, and bars filing returns more than two years after the due date.
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Provisions expressly mentioned in the judgment/order text.
Health security cess requires monthly self-assessment, prescribed returns, rectification with interest, and a two-year filing time bar.
Section 10 requires monthly collection of the cess by taxable persons by the 7th day, mandates monthly self-assessment and prescribed returns, allows Board extensions for classes of taxpayers, permits prescribed rectification of post-filing omissions subject to interest, requires a fifteen-day compliance notice for non-filing, and bars filing returns more than two years after the due date.
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