General Studies · Labour Legislation
Given below are two statements regarding the Building and Other Construction Workers' Welfare Cess Act, 1996: Assertion A: Under the Act, a cess shall be paid by the employer at a rate not less than 1% of the cost of construction incurred. Reason R: The cost of construction under this provision includes the cost of land as well as compensation paid/payable under the Workmen's Compensation Act. In the light of the above statements, choose the most appropriate answer from the options given below:
Verified Solution4 OptionsUpdated: October 2026👁️1 View
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- 1A is not correct but R is correct
- 2A is correct but R is not correct✓
- 3Both A and R are correct but R is NOT the correct explanation of A
- 4Both A and R are correct and R is the correct explanation of A
Correct answer
A is correct but R is not correct
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