India - Housing Condition Survey, July 2008- June 2009, NSS 65th Round

It may be noted that the cost of purchase or procurement of only that part of the total materials, labour (household labour will be evaluated at the wage rate prevailing at the time of construction) and services hired (i.e., expenditure incurred including payment due on account of professional and personal services, municipal and other taxes and fees, etc. for construction) which have actually been utilised in the construction during the last 365 days will be considered for making entries in these items. As such there must be positive entry in at least one of the items 23 to 26 for each of the constructions undertaken during the last 365 days. The total of the expenditure, recorded in items 23 to 26 will be recorded against item 27. Household labour and material supplied from own source and materials received as gifts will also be included in the respective items. Expenditure relating to the material and labour purchased, hired or procured but not used in the construction during the last 365 days will not be taken into account for filling in this item. It may be noted that, service charges, i.e., expenditure incurred (including payments due) on account of professional and personal services, municipal and other taxes and fees if any for construction, rental and hire charges of equipment used for construction will be included with 'others'.