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2019 (6) TMI 813 - HC - Income TaxDelayed payment of employee's contribution in respect of P.F. ESIC - whether the due date for payment of employee's contribution in respect of P.F. ESIC shall not be determined on the basis of the month to which such salary and wages of employees are related? - HELD THAT:- As decided in CHECKMATE FACILITY & ELECTRONIC SOLUTIONS P. LTD. case [2018 (10) TMI 994 - GUJARAT HIGH COURT] this issue covered against the assessee wherein it is categorically held that after deducting the employee’s contribution towards the funds, the same has to be deposited with the Government within fifteen days of the close of every month. Reference to fifteen days of the close of the month must be in relation to the month during which the payment of wages is to be made and corresponding liability to deduct employee’s contribution to the fund arises. The expression “within fifteen days of the close of every month” therefore must be interpreted as having reference to the close of the month, for which, the wages are required to be paid with corresponding duty to deduct employee’s contribution and to deposit the same in the fund. - Decided against assessee.
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