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2009 (12) TMI 481 - HIMACHAL PRADESH HIGH COURTContribution to employees' provident fund- the assessee deposited the amount of provident fund due to its employees prior to the due date of filing of the return of income under the Income-tax Act but the same was not deposited within the time prescribed under the Employees' Provident Fund Act- whether omission (deletion) of the second proviso to section 43B of the Income-tax Act, 1961, by the Finance Act, 2003, operates with effect from April 1, 2004, or whether it operated retrospectively with effect from April 1, 1988. HElD - omission (deletion) of the second proviso to section 43B is curative in nature, hence, it is retro- spective and it would operate with effect from April 1, 1988 (when the first proviso came to be inserted).
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