Self-assessment of cess
Section 103 of the Code on Social Security, 2020 deals with self-assessment of cess. The employer shall, within sixty days or such period as may be notified by the Central Government of the completion of his each building and other construction work, pay such cess (adjusting the advance cess already paid under section 100) payable under this Chapter on the basis of his self-assessme The Act was enacted on 28 Sep 2020.
(1) The employer shall, within sixty days or such period as may be notified by the Central Government of the completion of his each building and other construction work, pay such cess (adjusting the advance cess already paid under section 100) payable under this Chapter on the basis of his self-assessment on the cost of construction worked out on the basis of the documents and in the manner prescribed by the Central Government and after such payment of cess, he shall file a return under clause (d) of section 123.
(2) If the officer or the authority to whom or to which the return has been filed under sub-section (1) finds any discrepancy in the payment under the self-assessment and the payment required under the return referred to in that sub-section, then, he or it shall, after making or causing to be made such inquiry as he or it thinks fit and after such inquiry make the appropriate assessment order.
(3) An order of assessment made under sub-section (2) shall specify the date within which the cess shall be paid by the employer, if any.
Section 103, The Code on Social Security, 2020 (Act 36 of 2020).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 103
What does Section 103 of the Code on Social Security deal with?
Section 103 of the Code on Social Security is headed "Self-assessment of cess". The employer shall, within sixty days or such period as may be notified by the Central Government of the completion of his each building and other construction work, pay such cess (adjusting the advance cess already paid under section 100) payable under this Chapter on the basis of his self-assessme
How do I find court cases under Section 103 of the Code on Social Security?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Code on Social Security 103, section 103 Code on Social Security, section 103 of the Code on Social Security. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 103 of the Code on Social Security, and has it changed?
Its own text turns on section 100 (Levy and collection of cess), section 123 (Maintenance of records, registers, returns, etc), so none of them can safely be read on its own. 3 other provisions in this corpus refer back to it.
When was Section 103 of the Code on Social Security enacted?
Section 103 of the Code on Social Security, cited as Code on Social Security 103, was enacted on 28 Sep 2020 as Act 36 of 2020. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5890 words
- 155. Power of central Government to make rules1551 words
- 131. Other modes of recovery1340 words
- 143. Power to exempt establishment1042 words
- 6. National Social Security Board and State Unorganised Workers’ Board1022 words
- 76. Amount of compensation946 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 19 Oct 2026. This page is not a substitute for legal advice.