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Income Tax - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Delay in deposit of employee’s contribution to Provident Fund ...

Case Laws     Income Tax

March 3, 2020

Delay in deposit of employee’s contribution to Provident Fund and ESI u/s 2(24)(x) r.w.s. 36(1)(va) - due date of deposit of PF and ESI contribution is to be considered from close of the month, for which charges is required to be paid by the employer. - additions confirmed - HC

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