Gas Infrastructure Development Cess Act, 2015

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1. Short title, extent and commencement.
2. Definitions.
3. Levy of cess.
4. Utilization of cess.
5. Allowance to be made for cess for purposes of income tax.
6. Power to make rules.
7. Power to amend the First Schedule.
8. Validation of the cess collected.
9. Removal of difficulties.







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