Levy and collection of cess on turnover or gross receipts of companies.

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..... ss receipts of companies. 441A. (1) There shall be levied and collected, for the purposes of rehabilitation or revival or protection of assets of the sick industrial company, a levy by way of ces .....

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..... close of every financial year. (3) Every company shall furnish, in such form as may be prescribed, to the Central Government and the Tribunal the details of its turnover and gross receipts with .....

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