Vidhi Codex

WELFARE CESS ACT, 1996

The Building and Other Construction Workers’ Welfare Cess Act, 1996

Labour199616 sections

This Act mandates the levy and collection of a welfare cess, or tax, on all construction activities across India, charging employers between one and two percent of their total construction costs. It applies to all employers undertaking building and other construction works. The collected funds are transferred to welfare boards dedicated to providing vital social security, safety, and healthcare benefits to construction workers. By funding these welfare schemes, the legislation aims to protect and support a vulnerable and largely unorganized sector of the labor force, ensuring they receive basic welfare support financed directly by the construction industry.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short title, extent and commencement.
  3. 2. Definitions.
  4. 3. Levy and collection of cess.
  5. 4. Furnishing of returns.
  6. 5. Assessment of cess.
  7. 6. Power to exempt.
  8. 7. Power of entry.
  9. 8. Interest payable on delay in payment of cess.
  10. 9. Penalty for non-payment of cess within the specified time.
  11. 10. Recovery of amount due under the Act.
  12. 11. Appeals.
  13. 12. Penalty.
  14. 13. Offences by companies.
  15. 14. Power to make rules.
  16. 15. Repeal and saving.

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