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Income Tax - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Additions towards Employees contribution on account of PF & ESI ...

Income Tax

October 19, 2019

Additions towards Employees contribution on account of PF & ESI delayed payment - Assessee company is not entitled for deduction u/s 36(1)(va) claimed on account of depositing the employees contribution towards ESI & PF as per provisions contained u/s 2(24)(x) read with section 36(1)(va) after due date.

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