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PF & ESI deduction

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(Querist)
31 January 2023 Dear Sir,

A proprietor firm have 4 employee each employee have Salary Rs..25000/- Salary deposit by Cheuque or net banking so proprietor eligible to deduct PF & ESI earlier whole Salary Rs.25000/- deposit to employee account Please advise
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
31 January 2023 No need for PF and ESI deduction in such a case.

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