Transcription of Power Point Presentation on Labour Cess - MACP
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Power Point Presentation on Labour Cess - MACP
1 Power Point Presentation on Labour cess CONTENT OF THE Presentation PREPARED BY INDAPURKAR & MUNDADA CHARTERED ACCOUNTANTS 2 01 . Introduction to the Act 02. Purpose of the Act 03. Applicability of the Act 04. Why DDRCS unit is liable for Labour cess ? 05. Consequences of Delay / Failure in payment of cess 06. Penalties 01. INTRODUCTION TO THE ACT PREPARED BY INDAPURKAR & MUNDADA CHARTERED ACCOUNTANTS 3 A . Why the act was introduced ? Rapid development of construction owing to the needs of better public infrastructure developments. B. What is the Act ? The name of the applicable act is Building & Other Construction Workers [ Regulation of Employment and Conditions of Service ] Act , 1996 , BOCW Act specifies the BUILDING & OTHER CONSTRUCTION WORKERS WELFARE cess ACT , 1996 generally known as cess ACT , 1996.
02. PURPOSE OF THE ACT PREPARED BY INDAPURKAR & MUNDADA CHARTERED ACCOUNTANTS 4 A. The purpose is To collect the Cess on Cost of construction
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