BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE CESS RULES

Full Text

Rule 1 : Short title and commencement

Rule 2 : Definitions

Rule 3 : Levy of cess

Rule 4 : Time and manner of collection

Rule 5 : Transfer of the proceeds of the cess to the Board

Rule 6 : Information to be furnished by the employer

Rule 7 : Assessment

Rule 8 : Return of overpaid cess

Rule 9 : Exemption

Rule 10 : Powers of Assessing Officer and other officers

Rule 11 : Date of payment

Rule 12 : Penalty for non-payment

Rule 13 : Recovery of overdue amount

Rule 14 : Appeal

Rule 15 : Filing of complaints