Contribution to non-statutory fund under section 40A(9)

Chartered Accountant

An assessee contributed to unapproved gratuity fund from P.Y 2001-02 to 2008-09. Assessing Officer disallowed such contribution. On an application to Commissioner to Income tax the group gratuity fund get recognised and becomes approved gratuity fund with effect from 18.012.2002. Query:whether the assessee can claim deduction for contributions made from the previous year 2002-03 in the year of recognition, which were earlier disallowed by the AO, If yes under which section of The Income Tax Act, 1961. Please mention the relevant case laws.

Manager (F & A)


There is no provision of revising the Return after the one year from the end of A.Y.

However even though unapproved u can still clam the deduction when actual payment is made to the Employee.




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