PF & ESI Due dates

This query is : Resolved 

29 April 2011

1.What is the due date for payment of PF & ESI under the relevant act? (including grace days)...

2.As per Sec 36 of the IT Act, payment of employeees contribution towards ESI & PF is allowed as deduction only when it is paid before the due dates as per the relevant acts. . Is there any amendment in this provision like it is allowed even such contributions are paid before the due date of filing return of income. .

CA Navin Jain (Expert)
29 April 2011


provided that any sum paid by the assessee as an employer by way of contribution to any provident etc fund shall be allowed as a deduction only if paid on or before the due date specified in 36(1)(va). After the omission of the second Proviso w.e.f 1.4.2004,
the deduction is allowable under the first Proviso if the payment is made on or before the due date for furnishing the return of income. The High Court had to consider whether the benefit of s. 43B can be extended to employees’ contribution as well which are paid after the due date under the PF law but before the due date for filing the return. HELD deciding in favour of the assessee:

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