Levy and collection of cess

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....NAL SECURITY CESS 4. Levy and collection of cess. (1) There shall be levied and collected a cess, to be called Health Security se National Security Cess, from every taxable person, on the machin....

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....(3) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification, exempt any taxable person or a class of taxable persons, unconditionally or su....