Pf and esic payment date

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Querist : Anonymous

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Querist : Anonymous (Querist)
20 June 2012 in preparation of annexure to form 3CD, which date should be taken as date of payment, the date on which assessee deposited cheque with bank or the date on which cheque got cleared from bank's end??
kindly advice

20 June 2012 Actual date of payment is to be considered. This means the date on which cheque was deposited is to be taken as date of payment.


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