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Provident fund paid after due date

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(Querist)
05 December 2024 Cooperative society paid provident fund after due date. The employee constribution allowed or disallowed under which section. Tax treatment as per Income Tax Act
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
05 December 2024 Under the Income Tax Act, 1961, the tax treatment for employee contribution to provident fund when paid by a cooperative society after the due date is governed by Section 36(1)(va).
As per this section, the employee contribution to provident fund is allowed as a deduction in the hands of the employer if it is paid before the due date specified under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952.
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