The Health Security se National Security Cess Act, 2025

Commercial’s The Health Security Se National Security Cess Act, 2025 – Bare Act with Short Comments, 2027 Edition, published by Commercial Law Publishers (India) Pvt. Ltd., is a specialized legal reference covering the Health Security Se National Security Cess Act, 2025 (Act No. 35 of 2025, dated 15-12-2025), effective from 1-2-2026, along with the Health Security Se National Security Cess Rules, 2026. This edition incorporates the amendments indicated on the cover, including G.S.R. 78(E), dated 30-1-2026, effective from 1-2-2026. Designed for tax professionals, legal practitioners, chartered accountants, businesses, compliance officers, and students of taxation law, the book presents the statutory provisions with short comments for convenient understanding and legal reference.

The book brings together the principal Act and its accompanying rules, providing a consolidated reference to the legislative framework governing the levy, administration, and collection of the Health Security Se National Security Cess. It is particularly useful for readers seeking to understand the statutory provisions, compliance requirements, administrative procedures, and legal responsibilities associated with the cess.

The content covers the principal areas of the legislation, including:

• Definitions and Scope of the Health Security Se National Security Cess • Levy and Collection of Cess under the Act • Applicability and Statutory Obligations of Relevant Persons • Assessment and Determination of Cess Liability • Payment Procedures and Compliance Requirements • Maintenance of Records and Documentation • Administrative Powers and Regulatory Procedures • Returns, Reporting, and Other Prescribed Formalities • Recovery of Dues and Enforcement Mechanisms • Offences, Penalties, and Consequences of Non-compliance • Appeals and Other Available Legal Remedies, as provided under the legislation • The Health Security Se National Security Cess Rules, 2026 • Amendments Introduced by the Relevant Notifications • Updated Provisions Effective from 1 February 2026

This edition is particularly suitable for:

• Chartered accountants and tax consultants handling statutory compliance • Advocates and legal professionals dealing with taxation and cess-related matters • Businesses and organisations seeking to understand their obligations under the Act • Finance, accounts, and compliance professionals responsible for statutory payments • Law students and academicians studying taxation and regulatory legislation • Corporate legal teams monitoring legislative changes and compliance requirements • Researchers and professionals requiring a consolidated reference to the Act and Rules

Whether used for academic study, professional practice, or regulatory compliance, this 2027 edition provides a convenient reference to the Health Security Se National Security Cess Act, 2025, and its accompanying rules. Its short comments and consolidated statutory text help readers navigate the applicable provisions, understand relevant compliance obligations, and consult the legislative framework governing the cess in India.