Esi disallowance

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(Querist)


04 September 2008

sir or madam, i want to know weather employer and employee contribution to esi has been disallowed if it is not deposited in due date (21st) of every month?


CA RAMESH KUMAR AHUJA (Expert)


05 September 2008

No, it is disallowable in terms of section 43B if not paid before the due date of filing of the return of Income in accordance of section 139(1).


CA Pawan Goswami (Expert)


05 September 2008

Employer's contribution is disallowed in terms of Sec 43B if it is not paid before the due date of filing of the return u/s 139(1), but employee's contribution is disallowed in terms of Sec 36(1)(va) if it is not deposited within the due date (21st) of every month.



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