Central Act

4

Section 4. Furnishing of returns.

The Building and other Construction Workers Welfare Cess Act, 1996

Act no. 28 of 19961996Repealed 21 November 2025All India (Central Act)

This Act was repealed on 21 November 2025 by the Code on Social Security, 2020 (36 of 2020), s.164(1); it may still apply to matters that began before then.

4. Furnishing of returns.—(1) Every employer shall furnish such return to such officer or authority, in such manner and at such time as may be prescribed. (2) If any person carrying on the building or other construction work, liable to pay the cess under section 3, fails to furnish any return under sub-section (1), the officer or the authority shall give a notice requiring such person to furnish such return before such date as may be specified in the notice.