Section 103: Self-assessment of cess
Reviewed by Finin2min Editorial Desk · Last reviewed 30 August 2026
Section 103 — Governs self-assessment of cess and the rights, duties, powers or procedure expressly stated in this section. Key operative text: (1) The employer shall, within sixty days or such period as may be notified by the Central Government of the completion of his each building and other construction work, pay such cess (adjusting the advance cess already paid…
The Code was commenced in stages: section 142 had earlier commencement, S.O. 5319(E) brought the specified provisions into force from 21 November 2025, and later commencement instruments must be read with the current India Code footnotes for the remaining clauses.
Provision / India Code ↗ · Official Act PDF ↗ · 2026 Central Rules ↗
Finin2min analysis — what the section actually does
Operative clauses
- (1) The employer shall, within sixty days or such period as may be notified by the Central Government of the completion of his each building and other construction work, pay such cess (adjusting the advance cess already paid under section 100) payable under this Chapter on the basis of his self-assessment on the cost of construction worked out on the basis of the documents and in the manner prescribed by the…
- (2) If the officer or the authority to whom or to which the return has been filed under sub-section (1) finds any discrepancy in the payment under the self-assessment and the payment required under the return referred to in that sub-section, then, he or it shall, after making or causing to be made such inquiry as he or it thinks fit and after such inquiry make the appropriate assessment order.
- (3) An order of assessment made under sub-section (2) shall specify the date within which the cess shall be paid by the employer, if any.
Provisos, explanations & qualifications
- No proviso/explanation was separately extracted from this section text.
Thresholds and timelines in the text
- Self-assessment of cess.— (1) The employer shall, within sixty days or such period as may be notified by the Central Government of the completion of his each building and other construction work, pay such cess (adjusting the advance cess already paid under section 100) payable under this Chapter on the basis of his self-assessment on the cost of…
Actors expressly appearing in the text
Employer, Central Government, Authority / officer
Full statutory text — Section 103
103. Self-assessment of cess.— (1) The employer shall, within sixty days or such period as may be
notified by the Central Government of the completion of his each building and other construction work,
pay such cess (adjusting the advance cess already paid under section 100) payable under this Chapter on
the basis of his self-assessment on the cost of construction worked out on the basis of the documents and
in the manner prescribed by the Central Government and after such payment of cess, he shall file a return
under clause (d) of section 123.
(2) If the officer or the authority to whom or to which the return has been filed under sub-section (1)
finds any discrepancy in the payment under the self-assessment and the payment required under the return
referred to in that sub-section, then, he or it shall, after making or causing to be made such inquiry as he or
it thinks fit and after such inquiry make the appropriate assessment order.
(3) An order of assessment made under sub-section (2) shall specify the date within which the cess shall
be paid by the employer, if any.How to apply this provision
- Primary statutory test — (1) The employer shall, within sixty days or such period as may be notified by the Central Government of the completion of his each building and other construction work, pay such cess (adjusting the advance cess already paid under section 100) payable under this Chapter on the basis of his self-assessment on the cost of construction worked out on the basis of the documents and in the manner prescribed by the…
- Additional operative limb — (2) If the officer or the authority to whom or to which the return has been filed under sub-section (1) finds any discrepancy in the payment under the self-assessment and the payment required under the return referred to in that sub-section, then, he or it shall, after making or causing to be made such inquiry as he or it thinks fit and after such inquiry make the appropriate assessment order.
- Numerical or timing control — Self-assessment of cess.— (1) The employer shall, within sixty days or such period as may be notified by the Central Government of the completion of his each building and other construction work, pay such cess (adjusting the advance cess already paid under section 100) payable under this Chapter on the basis of his self-assessment on the cost of…
- Central Rule mapping — 41, 42. Read the mapped provision together with this text rather than treating the concordance as a substitute for it.
- Prescribed-form link recorded in the corpus — XV, XVI, XVII, XVIII. Confirm the current notified form/version before filing.
- Evidence file — retain facts and records proving the role/status of: Employer, Central Government, Authority / officer.
Rules, forms and cross-references
Forms mapped
XV, XVI, XVII, XVIII
Other sections cited in this text
Related Labour Hub resources
A direct concordance is not exhaustive. Central/State jurisdiction, schemes, authority appointments, saved instruments and later notifications may change the practical route without changing the section wording.
Worked example
For a worker/member seeking a benefit connected with self-assessment of cess, the file should show coverage, service/contribution facts, the rule/scheme and prescribed form, and the calculation/payment. One statutory point to test is: “Self-assessment of cess.— (1) The employer shall, within sixty days or such period as may be notified by the Central Government of the completion of his each building and other construction work, pay such cess (adjusting the advance cess already paid under section 100) payable un” Read the mapped Central Rule(s) 41, 42. Use the current notified XV, XVI, XVII, XVIII where the process requires it.
Illustration only; it is not statutory text or a substitute for applying the actual facts, jurisdiction, current rule/scheme and official instrument.
Q&A — Section 103
What does Section 103 of the Social Security Code cover?
Section 103 — Governs self-assessment of cess and the rights, duties, powers or procedure expressly stated in this section. Key operative text: (1) The employer shall, within sixty days or such period as may be notified by the Central Government of the completion of his each building and other construction work, pay such cess (adjusting the advance cess already paid…
What is the main legal requirement or power in Section 103?
The first operative clause identified from the official text is: “(1) The employer shall, within sixty days or such period as may be notified by the Central Government of the completion of his each building and other construction work, pay such cess (adjusting the advance cess already paid under section 100) payable under this Chapter on the basis of his self-assessment on the cost of construction worked out on the basis of the documents and in the manner prescribed by the…” Read it with the remaining subsections and any proviso below.
Does Section 103 contain a proviso or explanation?
No standalone proviso or explanation was extracted from this section text. Check the full text below for clause-level qualifications.
What time limit, percentage or amount appears in Section 103?
The provision contains this numerical/time expression: “Self-assessment of cess.— (1) The employer shall, within sixty days or such period as may be notified by the Central Government of the completion of his each building and other construction work, pay such cess (adjusting the advance cess already paid under section 100) payable under this Chapter on the basis of his self-assessment on the cost of…” Apply it only in the clause and context in which it appears.
Which 2026 Central Rules are linked to Section 103?
The current concordance maps Section 103 to Central Rule(s) 41, 42.
Is a prescribed form mapped to Section 103?
The current corpus records: XV, XVI, XVII, XVIII. Confirm the current notified version before filing or service.
Is Section 103 currently operative?
The Code was commenced in stages: section 142 had earlier commencement, S.O. 5319(E) brought the specified provisions into force from 21 November 2025, and later commencement instruments must be read with the current India Code footnotes for the remaining clauses.
Source & verification trail
Act: Code on Social Security, 2020 — official India Code PDF ↗
Central Rules: Social Security (Central) Rules, 2026 — G.S.R. 344(E), 8 May 2026 ↗
Official library: Ministry of Labour & Employment — Labour Codes ↗
Source check: 20 August 2026. Individual professional interpretation should be re-reviewed when the section, rules, notification, scheme, State overlay or controlling judgment changes.