TMI BlogEmployer's Contribution to PF & Superannuation - Section 36(1)(iv)X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be allowed subject to such limits as may be prescribed. Conditions for claiming deduction: The provident fund should be recognized. The deduction is subject to the conditions laid down under Section 43B i.e., The payment shall be made on or before the due date of filing the return u/s 139(1) . If the payment is made after the due date then deduction shall be allowed in the year in which it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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