<h1>5% Cess Imposed on Technology Imports Under R&D CESS Act, 1986, for Indigenous Research Commercialization by TDB.</h1> The Technology Development Board (TDB) is a governmental body focused on commercializing indigenous research. Under the R&D CESS Act, 1986, as amended in 1995, a 5% cess is levied on payments for technology imports approved by the Central Government, including costs for drawings, designs, and technical personnel deputation. Payments are made in accordance with foreign collaboration agreements or the Industrial Policy of India. The cess is deposited using Challan Form TR-6 at authorized banks under the Central Government Account, with specific account heads designated for these transactions.