TaxTMI 
TaxTMI 
Collection and refund of cess
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.... 100 shall be paid by an employer in advance, on the basis of his self-assessment duly certified by a chartered engineer at the time of approval or before the commencement of the work. (b) For the purpose of self-assessment of cost of construction, the employer shall calculate the cost of construction work on the uniform rate or rates of construction as specified by respective State's Public Works Department (PWD) or the Central Public Works Department (CPWD) or any other schedule of rates applicable to such building or construction work or rates as per return or document submitted to the Real Estate Regulatory Authority for a building work (where Real Estate Regulatory Authority is applicable), applicable for that particular year in whi....
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....e assessing officer of the area concerned. (e) In case, there is any stoppage or reduction of building or other construction work, employer shall furnish the information in Form-XVII, to the assessing officer within sixty days of such stoppage or reduction of building or other construction work. (f) Every employer on completion of building or other construction work, shall be required to submit a return in Form-XVIII, to the assessing officer within sixty days of each completed project. (g) Advance cess paid under the aforementioned provision shall be adjusted in the final assessment order made by assessing officer. (3) (a) The proceeds of the cess collected under sub-rule (2), shall be transferred by such Central or State Gover....
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....t of such information, indicating the amount of cess payable by the employer and endorse a copy thereof to the employer and to the cess collector and to the Building Workers' Welfare Board and despatch such order within five days of the date on which such order is made: Provided that such scrutiny shall be done by the assessing officer only where the amount of cess based on self-assessment exceeds rupees ten lakhs: Provided further that if the assessing officer fails to make the order of assessment within a period of one hundred and eighty days, the self-assessment shall be deemed to be final. (b) The order shall, inter-alia, specify the amount of cess due, cess already paid by the employer or deducted at source and the balance amo....
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....) Where the employer has deposited the cess in advance and the employer decides to withdraw from or foreclose the works or modifies the plan of construction thereby reducing the cost of construction undertaken or has been forced by other circumstances to call off the completion of the work undertaken, he may seek refund of the excess amount of advance cess paid by submitting information in Form-XVII to the Assessing Officer giving details of such reduction or stoppage of work. (b) The Assessing Officer, on receipt of information in Form-XVII from an employer shall make a scrutiny of such information furnished and, if he is satisfied about the correctness of the particulars so furnished, he shall make an order of assessment within a perio....