21 September 2021
Dear experts, Please clarify which of the following expneses are disallowed under section 43b,37 or any other section of income tax. 1.Interest on late payment of TDS 2.Interest on late payment of GST 3. Interest on late payment of PF, ESIC 4.Late filing fees of GST 5 Late filing fees of TDS
24 September 2021
In my view:- Interest on late payment of TDS not allowed u/s 37, Interest on late payment of GST allowed. Interest on late payment of PF, ESIC not allowed Late filing fees of GST allowed. Late filing fees of TDS allowed
CAclubindia
