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Income Tax - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Allowability of deduction – Delayed payment of PF & ESIC - By ...

Income Tax

March 31, 2014

Allowability of deduction – Delayed payment of PF & ESIC - By deleting Second Proviso to section 43B by Finance Act, 2003, it cannot be said that Section 36(1) (va) is amended and/or explanation below clause (va) of sub-section (1) of section 36 is deleted, which is with respect to employees' contribution - HC

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