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Income Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Delayed deposit of PF/ESI - disallowance u/s 36(1)(va) r.w.s ...

Income Tax

June 17, 2019

Delayed deposit of PF/ESI - disallowance u/s 36(1)(va) r.w.s 2(24) (x) - same has to be deposited with the Government within fifteen days of the close of every month and period must be interpreted as having reference to the close of the month, for which, the wages are required to be paid with corresponding duty to deduct employee's contribution - disallowance of PF/ESI confirmed

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