Quick Summary
The Ministry of Finance, Department of Revenue, has issued Notification No. 03/2026-HSNS Cess dated May 20, 2026, introducing the Health Security National Security Cess (Second Amendment) Rules, 2026. The amendment brings important procedural changes to Rule 35 of the existing Health Security National Security Cess Rules, 2026. According to the official notification published in the Gazette of India, the revised rules came into effect immediately from the date of publication. What Has Change
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FAQ :
The amendment aims to reduce procedural complexity and improve administrative efficiency in the implementation of the Health Security & National Security Cess framework.
Rule 35 of the Health Security & National Security Cess Rules, 2026, has been amended.
The changes include the omission of sub-rule (3), removal of a Budget Division reference in sub-rule (5), and a revision of the accounts approval authority in sub-rule (6).
The revised rules came into effect immediately from the date of publication, May 20, 2026.
Yes, sub-rule (3) of Rule 35 has been omitted entirely.
The authority for accounts approval has been revised to 'the Chief Controller of Accounts (Finance)'.
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