THE BUILDING AND OTHER CONSTRUCTION WORKERS’ WELFARE CESS ACT, 1996

ACT NO. 28 OF 1996 · Enacted [19th August, 1996.] · 15 sections

Section 1.Short title, extent and commencement.

Section 2.Definitions.

Section 3.Levy and collection of cess.

Section 4.Furnishing of returns.

Section 5.Assessment of cess.

Section 6.Power to exempt.

Section 7.Power of entry.

Section 8.Interest payable on delay in payment of cess.

Section 9.Penalty for non-payment of cess within the specified time.

Section 10.Recovery of amount due under the Act.

Section 11.Appeals.

Section 12.Penalty.

Section 13.Offences by companies.

Section 14.Power to make rules.

Section 15.Repeal and saving.