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Employees contributions to PF

440 views 6 replies

Dear sir/ madam,

Whether employees contributions to PF is allowed as deduction under income tax even if paid beyond the due Dt of PF but before return filing due date.

Thanking you

Replies (6)
yes it will be allowed as deduction
Yes... Employee can be deduct in his ITR...

It's disallowed only in the Employer's account if paid after the due date.
I am talking about deduction to employer on employees contributions to PF, some publishers disallowed it
No more restrictions in employees view he can take it u/s 80C deduction at the time of filling ITR...


But, Employer will pay after due date then it should be disallowed u/s 36(1) in the employer's account...
There is a case law of rajasthan state beverage corporation 2016 SC judgements which pronounced in assessee fevaur that means employees contributions allowed to employer as deduction even if paid beyond the due Dt of PF but before return filing due date of return.
This case might be in respect of payment of employers contribution. Employees contribution will not be allowed as deduction during any assessment year if it's paid beyond the prescribed time limit


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