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Labour 1% Cess Calculation (Income Tax)

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This query is : Open

Querist : Anonymous

( Querist )
23 June 2010

Hi Friends,

we are developing a residential building in gurgaon and we are the principal employer for project. as per guidelines of labor department we are liable to pay 1% of labour cess on construction value. can any one tell me what is the construction value for calculating 1% labour cess. because at a real time lots of contractor executing their work example-civil work,electrical work,plumbing work,hvac work is all this are a part of construction value or for calculating 1% labor cess we need only civil work cost.

please guide me on which part we should calculate 1 % labour cess.





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