Section 4(5) in The Building And Other Construction Workers' Welfare Cess Rules, 1998
(5)An employer may pay in advance an amount of cess calculated on the basis of the estimated cost of construction alongwith the notice of commencement of work under section 46 of the Main Act by a crossed demand draft in favour of the Board and payable at the station in which the Board is located:Provided that if the duration of the project is likely to exceed one year, the demand draft may be for the amount of cess payable on cost of construction estimated to be incurred during one year from the date of such commencement and further payment of cess due shall be made as per the provisions of sub-rule (2).
