Section 36(1)(va) vs Section 43B: Deduction of Employees' PF/ESI After Checkmate Services

Vivek Jalan , Last updated: 13 December 2025  
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The Supreme Court in Checkmate Services Pvt. Ltd. v. CIT has categorically held that employees' contribution to PF/ESI is governed by section 36(1)(va) read with section 2(24)(x) of the Act, and such contribution shall be treated as income of the employer if not deposited within the due date prescri

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Vivek Jalan
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