Learner Jalandhar
996 Points
Joined February 2009
audit should be according to provisions of employee provident fund act.
check wheather act applicable to the assessee?
amount as per EPF act and as deposited
list of workers for whom ESI to be deposit
due date of depositing payment
deduction for this expense will be allowed if deposited with in due date specified in act
if PF is deducted from salary and not deposited then it will be taken as income of the assessee.
You have to read the EPF act to know it easily.