- Presumption of culpable mental state
- Cognizance of offences
- Offences by companies
- Punishment for certain contraventions
- Penalty for certain contraventions
- Medical colleges row: Jagan flags off vehicles carrying one crore signature petitions
- Interest payable on delay in payment of cess
- Determination of cess not paid or short paid or erroneously refunded
- Officers to assist proper officers
- Access to business premises
- Power to summon persons to give evidence and produce documents
- Audit
- Scrutiny and assessments
- Payment of cess and returns
- Declaration to be filed by taxable person
- Registration, cancellation and revocation
- Purpose of levy of cess
- Power of Central Government to increase amount of cess in special circumstances
- Manner of computation of cess
- Levy and collection of cess
- Taxable person
- Definitions
- Short title and commencement
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