Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 3] [Entire Act]

Union of India - Subsection

Section 3(4) in The Building And Other Construction Workers 'welfare Cess Act, 1996

(4)Notwithstanding anything contained in sub-section (1) or sub-section (2), the cess leviable under this Act including payment of such cess in advance may, subject to final assessment to be made, be collected at a uniform rate or rates as may be prescribed on the basis of the quantum of the building or other construction work involved.
[Uttar Pradesh.]- Amendment of Section 3 of Act No. 28 of 1996. - In section 3 of the building and other construction workers' Welfare Cess Act, 1996, in sub-section (1) the following explanation shall be inserted at the end, namely-"Explanation.- for the purpose of levy of cess under this sub-section cost of construction shall include all expenditure incurred by an employer in connection with the building or other construction work bur shall not include-(a) cost of land;(b) any compensation paid or payable to a worker or his dependents under the Employee's Compensation Act, 1923;(c) expenditure incurred on such plant, equipments installed or upgraded which are not part of construction activity;(d) machines such as MRI, CT Scan, Dialysis machine etc. used for treatment of patients in hospitals."