Pf and esi late payment disallowed in it act

it assessess pf and esi pay every month.two months pf and esi 20th date paid
question:
assessess delay payment pf and esi expenses claim allowed in it act.
Replies (2)
Quick Summary
This discussion clarifies the treatment of late payments for Provident Fund (PF) and Employees' State Insurance (ESI) under the Income Tax Act. While employee contributions paid late are disallowed, employer contributions are allowed if paid before the tax return filing deadline. Late payments beyond this deadline will generally be disallowed.

On late payment of PF & ESIC,

employee's contribution disallowed.
employer's contribution allowed if paid before due date of filing return
Late payment are disallowed.

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