How to disallow late payment of Employees' share of ESI and PF in ITR 7? The trust has obtained registration under section 12A
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Disallowance of delay payment of employees' share of ESI and PF
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You cannot claim a tax deduction for the employees' share of PF/ESI if it is paid after the statutory due date, regardless of whether it is paid before the income tax return filing date. The Supreme Court has clarified that Section 43B relief does not extend to the employees' portion of these contributions.
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