How to disallow late payment of Employees' share of ESI and PF in ITR 7? The trust has obtained registration under section 12A
Menu
Disallowance of delay payment of employees' share of ESI and PF
Replies (1)
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.
Recent Topics :
- Guidence requested for a Finance Professional with
- Expert Opinion Required – Form 140 Gross Amo
- WRONG TAX DEMAND - formal responses , rectificatio
- Foreign remittance
- Affordable Residential Flats in Gurgaon
- Manufacturing
- TAN REGISTRATION ON E-FILLING SITE
- Form 10-IEA – Continuing Old Regime
- Income tax act 2026
- Belated Return where Form 10IEA filed this year to
Related Topics :
CAclubindia
