The Code on Social Security, 2020
CHAPTER VIII: SOCIAL SECURITY AND CESS IN RESPECT OF BUILDING AND OTHER CONSTRUCTION WORKERS
Section 102: Power To Exempt From Cess
Bare Act
102. Notwithstanding anything contained in this Chapter, the appropriate Government may, by notification, exempt any employer or class of employers in a State from the payment of cess payable under this Chapter where such cess is already levied and payable under any corresponding law in force in that State.
Simplified Act
Section 102 Simplified: Even though there are rules about payments (called cess) for social security in this section of the law, the government has the power to say that… Read the complete text with KanoonGPT Pro.
