Section 102 of CSSA : Section 102: Power To Exempt From Cess
The Code on Social Security, 2020
Bare Act
- CHAPTER VIII: SOCIAL SECURITY AND CESS IN RESPECT OF BUILDING AND OTHER CONSTRUCTION WORKERS
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 certain employers or types of empl...