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Deduction of Employees Contribution to PF

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If Employee's contribution to PF is paid after due date as specified in Explanation to sec 36(1)(va) I.e. due date as per relevant act of PF, but before due date of filing Return of income, is it allowable deduction for income tax purpose? Please provide reference of Supreme Court case law, if any.
Replies (3)
whose return
in company return or individual employee return ?
In employer's return.. for deduction u/S 36
Please provide reference of a Supreme Court Case law if any... As per interpretation of provisions it seems to be due date as per relevant act for employees contribution... And for EMPLOYER'S contribution it is due of filing ROI.


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