Levy and collection of cess on turnover or gross receipts of companies.

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....s on turnover or gross receipts of companies. 441A. (1) There shall be levied and collected, for the purposes of rehabilitation or revival or protection of assets of the sick industrial company, a ....

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....ction (1) within three months from the close of every financial year.      (3) Every company shall furnish, in such form as may be prescribed, to the Central Government and the ....