All you wanted to know about Agriculture Infrastructure Development Cess × The Budget for 2021-22 may have refrained from tinkering with your taxes, but it has proposed a new levy — Agriculture Infrastructure Development Cess. What is it? Cess is a kind of special-purpose tax which is levied over and above basic tax rates. The purpose of the new AIDC is to raise funds to finance spending on developing agriculture infrastructure. Considering that not much private investment is forthcoming for agriculture, the Centre now seeks to raise a dedicated fund to meet these expenses. In her Budget speech, the Finance Minister proposed AIDC on a small number of items from February 2. While applying this cess though, she has made sure that there will not be additional burden on consumers on most items.