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    <description>Cess payable under the Health Security Se National Security Cess Act, 2025 is to be collected from every taxable person at the beginning of each month, and not later than the 7th day of that month, in the prescribed manner. Every taxable person must self-assess the cess for each calendar month or part thereof and furnish a return within the prescribed form, manner, time, and conditions, while the Board may extend the return-filing time limit for specified classes of taxable persons by notification and for recorded reasons.</description>
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      <description>Cess payable under the Health Security Se National Security Cess Act, 2025 is to be collected from every taxable person at the beginning of each month, and not later than the 7th day of that month, in the prescribed manner. Every taxable person must self-assess the cess for each calendar month or part thereof and furnish a return within the prescribed form, manner, time, and conditions, while the Board may extend the return-filing time limit for specified classes of taxable persons by notification and for recorded reasons.</description>
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