pf employees contribution

If PF contribution of EMPLOYEE for Assessment year 2008-2009 is paid after the due date & b'fore the due date of  IT return filing (return of income). In this case it will be allowed & disallowed?

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as per the latest notification it is allowable expenditure

previous it was not allowed

mahesh can u tell me the notification because according to me employees contribution is covered under section 36(1)(va) and is not allowed as a deduction if not paid before the date prescribed under P F Act , it has no link with date of filing of return.

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