Hi!
In which clause of 3CD and line item of ITR would late payment of employee share's of ESI/PF be shown? It is disallowed by combined reading of Sec 36(1)(va) and 43B, so under which head is it more appropriate to show the disallowance? Or is it simply enough to report the late payment in Clause 20 of 3CD only?
Employer's share would fall under 43B so no doubt regarding that!
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Employee share of ESI/PF - Late payment 3CD
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Anyone help me out a bit?
Employee share of PF would be disallowed under sec 36 if late paid(i.e. After 15th of next month). It would be reported under clause 20(b) of 3CD Report.
Ok so just mentioning that date of payment is beyond the due date in said clause is enough right?
Yes, you are right
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