Disallowance of employees share of contribution to pf

Dear All,

I have one doubt regarding the allowability and disallowability of contribution to PF. One of my client failed to deduct PF from his employees salary during the year(PY-2017-18) but in the Month of march 2018 employer himself contributed both ee's contribution and er's contribution. But as per Section 36(1) (va) employees share of contribution if not deposited within the due date as mentioned in the same law will be treated as income.Please suggest me how to treat the same.

Plz Suggest ...

Replies (4)
It is allowable as expenditure if the deposit has been made before due date of filing ITR.

But as per Section 36(1) (va) employees share of contribution if not deposited within the due date as mentioned in the same law (PF) will be treated as income and not deductable.
 

It was upheld in a case law by the court as the same can be allowed as expenditure though the same has not been deposited within the due date of Pf if he has deposited before filing due date of return
Mr sudhanshu , whats the update about ur client in r/o 36 1(va) regarding disallowed of payments made after due date of pf

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