The Ministry of Law and Justice (MoL&J) on December 16, 2025, notified the Health Security se National Security Cess Act, 2025.
The following has been stated: -
•Section 2 of the act lays down various definitions of the terms like board and factory.
•Section 3 specifies Taxable Person.
•Section 4 specifies the Levy and the collection of cess.
It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
The detailed notification is given in the document below.
[Notification No. 35 of 2025]