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Pf not deposited in time is allowed under section 43b

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Mba ( fin.) Ca final Student
257 Points Posted on 07 October 2013

Whether pf dues is not deposited with in the time is allowed under section 43b???

 

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On 07 October 2013 at 18:11 Report
Replies (7)
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ACCOUNTANT
26 Points Posted on 07 October 2013
No, late payment of pf may added back to income
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On 07 October 2013 at 18:41
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9821662799
391 Points Posted on 07 October 2013

if is paid upto the date of filing return as per 139 (1) then it would be allowed.

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On 07 October 2013 at 19:22
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CA-IPCC & CS-EP
83 Points Posted on 07 October 2013
To avail deduction- a) Employer's contribution to PF should be made on or before due date for filing the return of income. b) Employee's contribution to PF should be made on or before due date under relevant Act.
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On 07 October 2013 at 21:15
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Article
25 Points Posted on 07 October 2013
As per the high court in the case of cit vs.aimil ltd employees contribution to provident fund, esi is allowed even if paid after the due date of relevant act but before the filing of return u/s139(1).
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On 07 October 2013 at 21:48
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CS CA FINAL
55 Points Posted on 07 October 2013
Aggred with Vishal.Delhi High Court in case of CIT vs AIMIL(2011)
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On 07 October 2013 at 22:38
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CA-IPCC & CS-EP
83 Points Posted on 08 October 2013
Thank you Mr.vishal, this proviso came to my knowledge because of you. just now i read that case law.I agree with you.
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On 08 October 2013 at 10:06
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Accountant.
834 Points Posted on 08 October 2013

YES IT IS ALLOWED IF PAID BEFORE FILING U/S 139 (1)

 

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On 08 October 2013 at 15:00


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