https://www.taxtmi.com/acts?id=52672 Employers must self-assess cess on construction costs, adjust advance cess paid, remit the cess within sixty days (or notified period) of completion in the prescribed manner, and file the return under clause (d) of section 123. If the authority finds a discrepancy between self-assessment and the return, it may inquire and make an assessment order specifying the date for payment of any additional cess. en-us Mon, 12 Jan 2026 18:10:07 +0530 Tue, 20 Jan 2026 15:42:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52672 Employers must self-assess cess on construction costs, adjust advance cess paid, remit the cess within sixty days (or notified period) of completion in the prescribed manner, and file the return under clause (d) of section 123. If the authority finds a discrepancy between self-assessment and the return, it may inquire and make an assessment order specifying the date for payment of any additional cess. Act-Rules Labour laws Mon, 12 Jan 2026 18:10:07 +0530 https://www.taxtmi.com/acts?id=52672