Belated payments of employee contribution towards PF and ESI

This query is : Resolved 

16 September 2023 Can belated payments of emloyee's share of contribution towards PF and ESI disallowed u/s 36(1)(va) for the previous financial year 2021-22 be allowed as deduction in FY 2022-23or will it have no relevance in the tax computation for the FY 2022-23? Kindly clarify

Thanks in Advance

16 September 2023 It will not be allowed as deduction in the next year. It will have no relevance in the tax computation of FY 2022-23.


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