Cess self-assessment for construction completion return requires cost details, payment history, and employer declaration of accuracy. Return on completion of building or other construction work requires the employer to furnish prescribed particulars of the establishment, site, ... Summary
Cess self-assessment for construction completion return requires cost details, payment history, and employer declaration of accuracy.
Return on completion of building or other construction work requires the employer to furnish prescribed particulars of the establishment, site, construction period, area, estimated and incurred cost, and to compute cess payable, advance payment, annual cess details, outstanding cess, proof of payment, and overpayment. The declaration affirms the accuracy of the self-assessment and acknowledges possible penal action under the Code on Social Security, 2020 if facts are concealed or cess is under-assessed.
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