Respected Members,
In an intimation 143(1)(a) : there is discrepancy that is Disallowance of expenditure indicated in the audit report but not taken into account in computing the total income –
|
Particulars |
Amount in Income Tax Return |
Amount mentioned in Form Annexure 3CD |
Proposed adjustment to total income |
|
Any sum received from employees as contribution to any provident fund or superannuation fund or any fund set up under ESI Act or any other fund for the welfare of employees to the extent not credited to the employees account on or before the due date [36(1)(va)] |
0 |
Say 35000 |
35000 |
However there is no delay in payment of PF and ESI and correct details have been mentioned point no. 20(b) of form 3CD .
Please guide if any other possibility for such discrepancy.
CAclubindia
