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Section 1 · Short title, extent and commencementSection 2 · DefinitionsSection 3 · Imposition of CessSection 4 · Rate of CessSection 5 · Application to the proceeds of the cessSection 6 · Manner of collection and payment of the CessSection 7 · Penalty for non-payment of cessSection 8 · Recovery of sum dues.India Code, Government of India. Text fetched 11 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.