section 3
Infrastructure development cess
The C.G. (Adhosanrachna Vikash and Paryawaran) Upkar Adhiniyam, 2005General20059 sections
Statutory text
- (1) On and from the date of commencement of this Act, there shall be levied and collected an infrastructure development cess on all lands on which land revenue or rent, by whatever name called, is levied. Provided that infrastructure development cess shall not be levied on land which for the time being is exempt from payment of land revenue or rent, as the case may be. (2) The infrastructure development cess shall be levied at the rate specified in Schedule-I.
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