Section 103 Code on Social Security, 2020

 Section 103 Code on Social Security, 2020 :

Section 103    National Social Security Board and State Unorganised Workers’ Board. 

Self-assessment of cess.

(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 in Hindi / कोड ऑन वेजेस / धारा 103 सामाजिक सुरक्षा संहिता 2020 [ सोशल सिक्‍योरिटी कोड 2020 ] का विवरण : - 

https://hi.prsindia.org/files/bills_acts/bills_parliament/2020/Code%20on%20Social%20Security,%202020%20Bill%20Text%20Hindi.pdf

Supreme Court of India Important Judgments And Leading Case Law Related to Section 103 Social Security Code 2020 :  Not Yet Available

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