The Health Security se National Security Cess Act, 2025

This edition of The Health Security se National Security Cess Act, 2025 (Act No. 35 of 2025, dated 15-12-2025) provides the authoritative bare text of the legislation enacted to levy and regulate the Health Security to National Security Cess in India. Published as a precise statutory reference, the book reproduces the Act exactly as enacted, with short comments, ensuring clarity and accuracy for legal, academic, and professional use.

The Act lays down the framework for the imposition, collection, and administration of the cess, detailing its scope, applicability, charging provisions, procedural mechanisms, and powers of the authorities responsible for its implementation. As a focused and concise legislation, this bare act serves as an essential reference for understanding the statutory intent and operational structure of the cess introduced in 2025.

This edition is particularly suitable for:
• aspirants requiring an up-to-date bare act
• Advocates, litigators, and tax professionals
• Government officials and policy practitioners
• Academicians and researchers in public finance and fiscal law

Designed for use in examinations, professional practice, and academic study, this 2026 edition delivers a reliable and current presentation of The Health Security se National Security Cess Act, 2025, in its operative statutory form.