Disallowance under Sec 43 B and 36(1)(va)

Whether Professional Tax paid by the employor and professional tax deducted from employees salary, both is covered under which section 36(1)(va) or section 43B?
Replies (3)
Quick Summary
This discussion clarifies the tax treatment of Professional Tax paid by employers and deducted from employee salaries. It confirms that both scenarios are covered under Section 36(1)(va) of the Income Tax Act. Consequently, such payments are subject to disallowance under this section.

Yes it will be disallowed u/s 36(1)(va)
Both professional tax of employer and employee is covered under section 36(1)(va)
Agreed

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