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
Income Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Scope of Section 43B - there is no difference between employees ...

Income Tax

September 26, 2016

Scope of Section 43B - there is no difference between employees and employer contribution to PF and if such contribution is made on or before the due date of furnishing return of income u/s 139(1) - AT

View Source

 


 

You may also like:

  1. Allowability of employer's contribution to funds for the welfare of employees in terms of section 43B(b) of the Income Tax Act - Circular

  2. Salary income - additions towards difference between returned income and as per 26AS - there was dispute between employee and employer therefore, it was necessary for...

  3. Disallowance for late payment of employees contribution to ESI and PF - The respective enactment has although provided deterrent to the employer in the form of interest...

  4. Contribution made to PF - the word “contribution” used in Clause(b) of Section 43B means the contribution of the employer and the employee - payment made before due of...

  5. Addition u/s 43B r.w.s 2(24)(x) - employees contribution towards PF and ESIC - Since the employees’ contribution toward PF was not deposited before due date in terms of...

  6. Addition u/s 43B - delay in remitting the employees contribution to Provident Fund (PF) accounts - the employees contribution to PF required to be allowed even if the...

  7. Addition in respect of employees contribution to ESI & PF - delayed deposits of contributions - addition by way of adjustment while processing the return of income u/s...

  8. Addition in respect of late payment of PF - employers as well as the employees contribution were subject to the provisions of section 43B and the assessee was entitled...

  9. Scope of the term Due Date - Payments made to the Provident Fund Authority on account of employees’ contribution disallowed - AO was required to take note of Section 43B(b) - HC

  10. Addition made in respect of employees contribution towards PF/ESI - if the assessee had deposited employee's contribution towards Provident Fund and ESI after due date...

 

Quick Updates:Latest Updates