Returns · Social Security Code
Building cess: returns on completion or stoppage
- Completion of a building project: within 60 days
- Employer
What to do
Submit a return in Form XVIII to the assessing officer for each completed project rule 41(2)(f).
Who it applies to
Every employer undertaking building or other construction work s. 100(2).
When
Within sixty days of completing each project rule 41(2)(f).
How
If the work stops or is reduced, furnish information in Form XVII within sixty days of the stoppage or reduction rule 41(2)(e).
Forms
- Form XVIII of the SS (Central) Rules · official PDF, p. 227
- Form XVII of the SS (Central) Rules · official PDF, p. 225
Forms lose their layout when extracted; use the official PDF to fill them in.