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Section 4 – Building and Other Construction Workers Welfare Cess Act,1996

Building and Other Construction Workers’ Welfare Cess Act,1996

 

 

4. FURNISHING OF RETURNS. –

 

 

(1) Every employer shall furnish such return to such office or authority, in such manner and at such time as may be prescribed.

 

(2) If any person carrying on the building or other construction work, liable to pay the cess under Section 3, fails to furnish any return under sub-section (1), the officer or the authority shall give a notice requiring such person to furnish such return before such date as may be specified in the notice.

 

COMMENTS

Every employer who is carrying on the building or other construction work is to furnish a return to an officer or authority prescribed by the Government. If any employer fails to furnish such return the officer or the authority shall give notice requiring such employer to furnish such return before the specified date.

 

 

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Building and Other Construction Workers’ Welfare Cess Act,1996

 

 

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