Section 102 of the Code on Social Security, 2020 – Power to exempt from cess

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Section 102: Power to exempt from cess

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.

Source: official text of The Code on Social Security, 2020 as published on India Code (PDF). All sections of the Code on Social Security, 2020.

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