Practice

4. OFFICE MANAGEMENT:
ADMINISTRATION OF ARCHITECTURAL FIRMS

“Office is an administrative Centre of business where relevant records are

prepared, preserved and made available for the purpose of efficient
management of the organization.”
Administrative function relates to communication, safety, security, co-ordination,
planning, cost reduction and public relations, apart from achieving project goal.

It is necessary office to:

 Office

Administ Architectural
ration Firm/office

Laws
relating to
practice
A. The office

Office organisation/ Layout:

1.Location of office
2. Office Layout :-
Reception area/ Entrance lobby
Administration Section
Workspace
Discussion/Conference room
Store/Print Zone
Library
Material/Sample collection
B. The office Administration

1.Project Administration
2.General Administration
B. The office Administration

1. Project Administration
Workflow/allocation of work
Work Format
B. The office Administration

2. General Administration
Day to day correspondence
Finance
Human resource management
GENERAL ACCOUNTING
C. Laws Relating to Architectural Practice

1. Indian Income tax act, 1961

2. GST (Previously Service tax)
3. Shops and commercial Establishment Act
4. Professional Tax
5. Provident Fund Act and Family Pension Act, 1952
6. Payment of Gratuity Act, 1972
7. Payment of Bonus Act 1965
8. Labour laws relating to women and children
9. The Architects Act, 1972
1. Indian Income tax act, 1961
Direct Taxes, as the name suggests, are taxes that are directly paid to the government
by the taxpayer. It is a tax applied on individuals and organizations directly by the
government e.g. income tax, corporation tax, wealth tax etc.

Indirect Taxes are applied on the manufacture or sale of goods and services
2. GST For Architects:
(previously Service Tax)

Under GST, 18% GST would be applicable on all architectural and engineering services
rendered in India.

SAC Code for Architectural Services: (SAC - Services Accounting Code)

The following is the SAC code for architectural services, urban and land planning
and landscape architectural services.
SAC code 998321 – Architectural advisory services.
SAC code 998322 – Architectural services for residential building projects.
SAC code 998323 – Architectural services for non-residential building projects.
SAC code 998324 – Historical restoration architectural services.
SAC code 998325 – Urban planning services.
SAC code 998326 – Rural land planning services.
SAC code 998327 – Project site master planning services.
SAC code 998328 – Landscape architectural services and advisory services.
3. Shops and commercial Establishment Act- under, Department of Labour

This Act Deals with Registration, employment of children (if any) working hours,
leave/holidays, minimum wages, overtime payment, etc. Based on individual states.

Eg: THE KARNATAKA SHOPS AND COMMERCIAL ESTABLISHMENTS ACT, 1961

4. Professional Tax

This tax is levied from various states on salaries beyond cut-off amount.
Presently upto Rs 15,000 salary per month there is no Professional Tax and after that is
Rs 200/month.
5. Provident Fund Act and Family Pension Act, 1952

This is a central govt. Act where the no of employees are more than 20 and above
there will be contribution of fund from both employer and employee equally.

Presently contribution is considered to be 12% of basic salary or maximum of Rs

1800 by each employer & Employee.
6. Payment of Gratuity Act, 1972
As per this act if the office has 10 or more employee and the employee is
out into the service min 5years, gratuity of 15days wages for every
completed year has to be given by employer.

7. Payment of Bonus Act 1965

Its is a central govt act mainly for industrial employees and with an establishment
of 20 or more employees.
Mainly for large firms.
Not Applicable for Employees in managerial positions drawing higher salaries.
Totally with discretion of Principal architect.

8. Labour Laws
This law relates to rights , duties, employability, wages , leaves as per states social
walfare and labour department.