PF contribution - tax vs. stat. audit

I hv got some clues regarding same confusion , let me share with u...

follow the link given below:

/forum/consequence-of-deduction-of-pf-after-the-due-date-167902.asp

As per Sec 36(1)(va)Income Tax Act, if the employer is not deposited the amount collected from Employees (Employee Contribution), regarding PF, ESI ets, with the time limit specified in those respective acts then such amount will be added to his (Sec 2(24)(x)) and and he has to pay tax on the same

Regarding Employer contribution he should deposit the same befor the due date of filing the return of income u/s 139(1), otherwise it will be allowed in the year in which they actually paid. Sec 43B

Note Sec 43B not applicable to Employees contributions