Section 10 of The Health Security Se National Security Cess Act, 2025
- (1)The cess levied under section 4 shall be collected from every taxable person at the beginning of each month, but not later than the 7th day of that month, in such manner as may be prescribed.
- (2)Every taxable person shall, for every calendar month or part thereof, self-assess the cess payable under section 4 and furnish a return, in such form, manner, within such time, and subject to such conditions and restrictions, as may be prescribed.
- (3)The Board may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing the returns under this section for such class of taxable persons as may be specified therein.
- (4)Where any taxable person, after furnishing a return under sub-section (2), discovers any omission or incorrect particulars therein, other than as a result of any action in this behalf by the proper officer, he shall rectify such omission or incorrect particulars in such form and manner, as may be prescribed, subject to payment of interest, if any, under this Act.
- (5)Where a taxable person fails to furnish a return under sub-section (2), a notice shall be issued by the proper officer requiring him to furnish such return within fifteen days in such form and manner, as may be prescribed.
- (6)No taxable person shall furnish a return for any calendar month after the expiry of a period of two years from the due date for furnishing such return.
Summary
- (1) The cess levied under section 4 shall be collected from every taxable person at the beginning of each month, but not later than the 7th day of that month, in such manner as may be prescribed.
- (2) Every taxable person shall, for every calendar month or part thereof, self-assess the cess payable.
Practical examples
FAQ
1. What is the deadline for paying the tax each month under Section 10 of the Health Security se National Security Cess Act, 2025?
Under Section 10 of the Health Security se National Security Cess Act, 2025, the tax must be collected from every taxable person at the beginning of each month, but not later than the 7th day of that month.
2. Can the deadline to file a tax return be extended under Section 10 of the Health Security se National Security Cess Act, 2025?
Yes, under Section 10 of the Health Security se National Security Cess Act, 2025, the Board may, for reasons recorded in writing, extend the time limit for furnishing returns by notification for a class of taxable persons.
3. What is the absolute outer limit for filing a past tax return under Section 10 of the Health Security se National Security Cess Act, 2025?
Under Section 10 of the Health Security se National Security Cess Act, 2025, no taxable person can furnish a return for any calendar month after the expiry of a period of two years from the due date for furnishing that return.
4. What happens if a taxable person fails to file their monthly return under Section 10 of the Health Security se National Security Cess Act, 2025?
Under Section 10 of the Health Security se National Security Cess Act, 2025, if a person fails to file a return, the proper officer will issue a notice requiring them to file it within fifteen days.
Test yourself
Q1.Under Section 10 of the Health Security se National Security Cess Act, 2025, what is the latest day of the month by which the tax must be paid?
Q2.Under Section 10 of the Health Security se National Security Cess Act, 2025, what is the maximum time allowed for a taxable person to file a late return after its original due date?
Q3.Under Section 10 of the Health Security se National Security Cess Act, 2025, if a taxable person fails to file their return, the officer will issue a notice requiring them to file it within how many days?
Q4.Under Section 10 of the Health Security se National Security Cess Act, 2025, what must accompany a rectification of an omission or error made by a taxable person in a previously filed return?