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Provisions

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(Querist)
06 August 2020 Does the company is required to make provision in the books of accounts towards statutory contributions such as PF, Gratuity for retired employees, and superannuation scheme payable for the past period due to revision of salary and allowances from retrospective effect.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
06 August 2020 Yes, the company is required to make provision in the books of accounts towards statutory contributions such as PF, Gratuity for retired employees, and superannuation scheme payable for the past period due to revision of salary and allowances from retrospective effect.
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