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2022 (5) TMI 826 - AT - Income TaxBelated payment of employees' contribution to ESI and PF - Scope of amendment - HELD THAT:- As amendment brought in by Finance Act, 2021 is effective from 1.04.2021 and no disallowance is called for, on belated payment of employees' contribution to ESI and PF in case the assessee deposited the said contribution before due date for filing of return of income under Income Tax Act. See RAJ KUMAR [2022 (2) TMI 1224 - ITAT DELHI] - Decided in favour of assessee.
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