Section 11 in The Building And Other Construction Workers' Welfare Cess Rules, 1998
11. Date of payment
.-Of cess shall be the date on which the amount is deposited with the cess collector under sub-rule (1) of rule 4, or the date of deduction at source under sub-rule (3) of rule 4, or the date on which the draft has been deposited with the local authority under sub-rule (4) of rule 4, as the case may be.
