Section 441A

Yes. Sec. 441A  is applicable to every company.

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Sec. 441A(1) stipulates that a levy by way of cess at such rate not less than 0.005 % and not more than 0.1% on the value of annual turnover or its annual gross receipt whichever is more as the central government may from time to time specify by notification in the official gazette.

Sec. 441A(4) specifies the manner in which the cess shall be paid as notified by CG.

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Hello thank you.

Sir but I have quary that whether payment shall be made through ROC or through directly in Cent. Govt A/c.

Sec. 441A(4) clearly throws light on the manner as specified by CG. It implies as of date no notification is given by CG. Let's wait till then.