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Property Related Laws Central Ministry of Labour and Employment Building And Other Construction Workers Welfare Cess Act,1996

Clarification on Calculation of interest on delayed payment of cess paid by the employer to the Cess Collector

01-Nov-2021 | No.PA/Addl.LC/Lab/2021/4358

Office of the Commissioner (Labor), Delhi has clarified that all the Assessing Officer, while calculating interest on the delay of payment of cess should bear in mind the date on which said payment becomes due according to Rule 4 of the BOCW Rules 1998, read with section 8 of the BOCW Cess Act, 1996.
As per Rule 4, the payment of cess collected by the employer should be made within 30 days of completion of the construction project or within 30 days of the date on which assessment of cess payable is finalized, whichever is earlier, to the cess collector. Further, if the duration of project or construction work exceeds 1 year, cess is to be paid within 30 days of completion of one year from the date of commencement of work and every year thereafter at the notified rates on the cost of Construction incurred during the relevant period.

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