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of <h1>Finance Bill 2021 introduces new Agriculture Infrastructure and Development Cess on petrol and diesel to fund agricultural projects.</h1> The Finance Bill, 2021, introduces an Agriculture Infrastructure and Development Cess (AIDC) as an additional excise duty on petrol and high-speed diesel. The cess is set at Rs. 2.5 per litre for petrol and Rs. 4 per litre for diesel. The revenue generated from this cess will be allocated to enhancing agricultural infrastructure and supporting related development expenditures. The implementation of this cess is immediate, as per the Provisional Collection of Taxes Act, 1931.
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