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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Social security cess for building and construction work: Central Government prescribes rates, collection methods and deposit to welfare board.</h1> Section 100 prescribes a statutory cess on building and other construction work for social security and welfare of building workers, with the Central Government empowered to notify rates between one and two percent of cost of construction; cost of land and compensation under Chapter VII are excluded. The provision mandates collection from every employer by prescribed mechanisms including deduction at source, advance collection through local authorities where approvals are required, and deposit of proceeds to the Building Workers Welfare Board; the Central Government may prescribe uniform advance collection and final assessment procedures.
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