Section 103 — Self-assessment of cess.
103(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.
Premium Download · From ₹9
Need a Ready-Made Checklist or Easy-to-Understand Guide?
Consider our premium downloads — gazette-cited interpretation guides and compliance checklists that explain what each section means for your organization.
Visit Pro Store