Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

EMPLOYEES CONTRIBUTIONS OF PF/ESIC- UNNECESSARY LITIGATION BY REVENUE

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... EMPLOYEES CONTRIBUTIONS OF PF/ESIC- UNNECESSARY LITIGATION BY REVENUE
Query (Issue) Started By: - gvenugopal g Dated:- 15-10-2019 Last Reply Date:- 16-10-2019 Income Tax
Got 1 Reply
Income T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ax
Dear Experts, This has reference from recent Article by CA Dev kumar Kothari Ji, 1) Kindly let us know whether contribution of PF/ESI is paid after the due date under the respective acts but b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... efore filing of return of income u/s 139(1), not to be disallowed both u/s 43B and 36(1)(va). And whether the due date for filing ITR is 30-09-2019 or extended due date i.e. 31-10.2019? 2) If the amo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... unt is disallowed (delay in 3 to 4 days as per due date of EPF/ESI Act) when ITR processed at CPC level or at local ITO level, kindly advice what is the solution. Reply By Shyam Naik: The Reply: The .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... re are many case laws, where delayed payment of PF & ESI but before due date of filing of return has been allowed by High Courts. The action be department in this regards is unlawful and harsh.
D .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iscussion Forum - Knowledge Sharing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates