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

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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)
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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