Form 3CD – Clause 20(b) | ESI Contribution – "Amount" vs "Actual Amount Paid" Column

While filling Clause 20(b) of Form 3CD regarding employee contributions received for various funds u/s 36(1)(va), I have a doubt regarding the correct reporting in the following two columns:

  1. Amount — Whether this column should reflect only the employee's share of ESI contribution deducted from salary for that particular month?
  2. Actual Amount Paid — Whether this column should reflect:
    • The same amount as the employee's share (i.e., ₹292 ), OR
    • The total challan amount deposited with ESIC, which includes both employee + employer contribution (E.g. Total Challan Amt. 797)?

Background:
For a particular month, the employee ESI deduction is ₹292. However, the challan deposited to ESIC includes both employee and employer contributions combined, making the challan total higher than ₹292.

Specific Question:
Should the "Actual Amount Paid" column reflect:

  • (a) Only the employee's contribution of ₹292, OR
  • (b) The total challan amount (employee + employer share together)?
Replies (2)
Quick Summary
A query was raised on reporting ESI employee contributions in Form 3CD Clause 20(b). Experts clarified that both the "Amount" and "Actual Amount Paid" columns should reflect only the employee's contribution. The taxpayer further asked whether reporting the total challan amount could trigger scrutiny.

The correct option is (a): Only the employee's contribution of ₹292 should be reflected in the "Actual Amount Paid" column. ---

incase the auditor shown challan amount in the actual amount paid section can any scrutinity arise?

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