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Sec 194jb and sec 194k treatment in books

This query is : Resolved 

12 January 2022 Sir,
Q.no.1Assessess sec 194jb and sec 194k some amount show as per 26as.
Assessess above mentioned sec income professional income or other sources of income treatment in it act.
Q.no.2 assessee pf and esi payment every month and some months due date after paid.
All payments expenses claim allowed in it act.

12 January 2022 1. First one under professional income while second one under IFOS.
2. If paid with interest, it will be allowed.


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