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43B_Gratuity

This query is : Resolved 

A company has taken a policy for gratuity of employees from LIC. Now the company had made provision in the books for gratuity as per Acturial Valuation. Please guide whether the provision would be disallowed U/s 43B?


Disallowed if funds not remitted to LIC before filling ITR.

OK. Thanks a lot Sir


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