41(2)

41(2)(a) The cess levied under sub-section (1) of section 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.

41(2)(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 which the commencement of building or other construction work took place in Form-XVI.

41(2)(c) Notwithstanding the provisions contained in clauses (a) and (b), where the approval of a construction work by a local authority or such other authority notified by the State Government, as the case may be, is required, every application for such approval shall be accompanied by proof of online payment made in favour of the State Building Workers‘ Welfare Board for an amount of cess payable on the basis of self-assessment duly certified by the chartered engineer: Provided that if the duration of the project is likely to exceed one year, the amount of cess payment may be for the amount of cess payable on cost of construction self-assessed to be incurred during one year from the date of commencement of the concerned building or other construction work and further payments of due cess shall be made as per the provisions of clause (b).

41(2)(d) Notwithstanding the provisions of clauses (a) and (b), where the levy of cess pertains to building or other construction work of a Government or of a public sector undertaking, such Government or the public sector undertaking shall deduct, or cause to be deducted, the cess payable at the notified rates from the bills paid for such works. This deducted cess shall be deposited with the respective State Building Workers‘ Welfare Board within a period of thirty days from the date of such deduction made along with the details of the construction work to the assessing officer of the area concerned.

41(2)(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.

41(2)(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.

41(2)(g) Advance cess paid under the aforementioned provision shall be adjusted in the final assessment order made by assessing officer.