Health Security National Security Cess rules commence on 1 February 2026, establishing a statutory taxation rule framework. Establishes the Health Security se National Security Cess Rules, 2026 made under the Health Security se National Security Cess Act, 2025; prescribes the short title and provides that the rules shall come into force on the 1st day of February, 2026, by notification issued under the Act's rule making power.