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

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Student
844 Points Posted on 22 July 2021
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?
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On 22 July 2021 at 16:14 Report
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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.

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Chartered Accountant
24588 Points Posted on 22 July 2021
Yes it will be disallowed u/s 36(1)(va)
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On 22 July 2021 at 19:29
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Student
844 Points Posted on 22 July 2021
Both professional tax of employer and employee is covered under section 36(1)(va)
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On 22 July 2021 at 19:33
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Chartered Accountant
24588 Points Posted on 23 July 2021
Agreed
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On 23 July 2021 at 11:19

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