Employee contribution to epf and esi not paid

This query is : Resolved 

23 October 2019 sir, please explain how to deal with the employee contribution received towards the payment of epf and esi to the extent not paid until the due date of return filing under section 139(1). can we claim it as expenditure on payment basis if paid in subsequent period..

24 October 2019 Employee share of contribution not been paid before due dates of respective EPF and ESI act, it will be disallowed if even it is paid before 139(1)


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