Cess declaration confirmation rules require verification, hearing on discrepancies, and payment of differential cess with interest. Confirmation of declaration under the Health Security Se National Security Cess Rules, 2026 requires the proper officer to verify the declaration and determine cess payable in accordance with sections 5 and 9 of the Act. If no discrepancy is found, the officer must confirm the declaration within fifteen days. If a discrepancy affecting computation is found, the officer must intimate it, hear the registered person, and confirm the computation within thirty days. No fresh declaration may be filed until confirmation is issued.
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.
Cess declaration confirmation rules require verification, hearing on discrepancies, and payment of differential cess with interest.
Confirmation of declaration under the Health Security Se National Security Cess Rules, 2026 requires the proper officer to verify the declaration and determine cess payable in accordance with sections 5 and 9 of the Act. If no discrepancy is found, the officer must confirm the declaration within fifteen days. If a discrepancy affecting computation is found, the officer must intimate it, hear the registered person, and confirm the computation within thirty days. No fresh declaration may be filed until confirmation is issued.
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