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Building and Other Construction Workers Welfare Cess Rules, 1998

Related Legislation: Building Contruction Workers Cess Act, 1996   


1    Short title and commencement

2    Definitions

3    Levy of cess

4    Time and manner of collection

5    Transfer of the proceeds of the cess to the Board

6    Information to be furnished by the employer

7    Assessment

8    Return of overpaid cess

9    Exemption

10    Powers of Assessing Officer and other officers

11    Date of payment

12    Penalty for non-payment

13    Recovery of overdue amount

14    Appeal

15    Filing of complaints