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    <title>Notes on Clauses - Swachh Bharat Cess</title>
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    <description>The Bill imposes a Swachh Bharat Cess as a service tax on taxable services to finance sanitation initiatives; creates a Public Debt Management Agency to centralise government debt issuance, management, trading and publication of debt information under Board supervision with tax exemptions; establishes a Senior Citizens&#039; Welfare Fund with administrative, claims, publication and escheat provisions; and effects consequential amendments across the Reserve Bank of India Act, securities and forward contracts laws, foreign exchange regulation, prevention of money laundering provisions, fiscal duties, securities transaction tax rules, and Clean Energy Cess rates.</description>
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