https://www.taxtmi.com/acts?id=54462 Collection and refund of cess for building and other construction work require advance self-assessed payment certified by a chartered engineer, reporting in prescribed forms, electronic transfer to the State Building Workers' Welfare Board, scrutiny and final assessment by the assessing officer, and refund of excess cess where work is reduced, stopped, withdrawn, or foreclosed. The rule also provides for deduction of cess from Government and public sector bills, adjustment of advance cess in the final assessment, reconciliation by the Board, and half-yearly reporting of cess collection, expenditure, and live workers. en-us Tue, 12 May 2026 15:31:32 +0530 Thu, 14 May 2026 11:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=54462 Collection and refund of cess for building and other construction work require advance self-assessed payment certified by a chartered engineer, reporting in prescribed forms, electronic transfer to the State Building Workers' Welfare Board, scrutiny and final assessment by the assessing officer, and refund of excess cess where work is reduced, stopped, withdrawn, or foreclosed. The rule also provides for deduction of cess from Government and public sector bills, adjustment of advance cess in the final assessment, reconciliation by the Board, and half-yearly reporting of cess collection, expenditure, and live workers. Act-Rules Labour laws Tue, 12 May 2026 15:31:32 +0530 https://www.taxtmi.com/acts?id=54462