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WELFARE CESS ACT, 1996

15 sections · 0 chapters

Preamble
Section 1 Short title, extent and commencement.
Section 2 Definitions.
Section 3 Levy and collection of cess.
Section 4 Furnishing of returns.
Section 5 Assessment of cess.
Section 6 Power to exempt.
Section 7 Power of entry.
Section 8 Interest payable on delay in payment of cess.
Section 9 Penalty for non-payment of cess within the specified time.
Section 10 Recovery of amount due under the Act.
Section 11 Appeals.
Section 12 Penalty.
Section 13 Offences by companies.
Section 14 Power to make rules.
Section 15 Repeal and saving.

WELFARE CESS ACT, 1996

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Section 10

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Section 10 of WELFARE CESS ACT, 1996

Any amount due under this Act (including any interest or penalty) from an employer may be recovered in the same manner as an arrear of land revenue.

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