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

  2. 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...

  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. 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...

  5. 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...

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

  7. 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...

  8. 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

  9. Disallowance of late payment of employees contribution to PF/ESI - If the amount is deposited before the due date of filing of return of income u/s 139(1) of the 1961...

  10. 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...

 

Quick Updates:Latest Updates