Disallowance of late payment of employees contribution to PF/ESI ...

Income Tax

June 8, 2022

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 Act, then the assessee shall be entitled for deduction u/s 36(1)(va) of the 1961 Act. However, whether this amount towards employees share of PF/ESI was actually deposited before the due date for filing of return u/s 139(1) or not is a matter of verification. - The matter restored back for limited purpose of verification - AT

View Source

← Previous Next →

Disallowance of late payment of employees contribution to PF/ESI ...

Income Tax

June 8, 2022

You may also like:

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...

Employees contribution towards PF and ESI deducted by assessee from salaries of employees which is deposited by assessee beyond the due date prescribed under relevant...

Late payments towards EPF and ESI under section 36(1)(va) - Contribution made prior to filing of the return of income u/s. 139(1) - Addition by way of adjustment while...

Employees contribution received from its employees towards PF/ESI - deposited with PF/ESI authorities beyond the time stipulated under the relevant PF/ESI Act but were...

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...

GST is not leviable on General Insurance policies provided by a State Government to employees of the State government/ Police personnel, employees of Electricity...

Disallowance u/s 36(1)(va) - delayed payment of ESI/EPF - if the employees‟ contribution is not deposited by the due date prescribed under the relevant Acts and is...

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...

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...

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: