TMI BlogDelayed payment of employee contribution to ESI (6 days delay) u/s.43B - In the present case we are...Delayed payment of employee contribution to ESI (6 days delay) u/s.43B - In the present case we are concerned with the asst. year 2017-18 and the amended provision could not be applied retrospectively as it is only applicable w.e.f 1/4/2021. Being so no disallowance could be made by the AO in respect of PF/ESI paid within the due date of filing return of income. Though, it was beyond the date mentioned in the respective Act. This view of ours is supported by various judgment relied on by the ld. AR. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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