Section 1 : Short title, extent and commencement
Section 2 : Definitions
Section 3 : Levy and collection of cess
Section 4 : Furnishing of returns
Section 5 : Assessment of cess
Section 6 : Power to exempt
Section 7 : Power of entry
Section 8 : Interest payable on delay in payment of cess
Section 9 : Penalty for non-payment of cess within the specified time
Section 10 : Recovery of amount due under the Act
Section 11 : Appeals
Section 12 : Penalty
Section 13 : Offences by companies
Section 15 : Repeal and saving