What if Employer doesn't collect any PF contribution from employees but he pays out of his own hands

Actually 43B is not a section for allowing deduction separately.It is a section which allows a deduction up on actual payment of  various expenses which are other wise allowed in the Act in other sections.Hence forth 43B has nothing to do with in the above case.Where as in section 36(i)(va) reads as "any sum received...".In the above case,there is no any sum received.It is just an out-pocket expense of employer,hence it cannot come in to play.

Thereby you may rely upon 37(1) which is meant for general deductions.

 

Can you confirm that 36(i)(va) does not come into the picture? Also if that is the case then we are not required to mention it in Form 3CD. Am I right? @ CMA. M. Keerthi Chandra

Yes... I agreed to Mr CMA M Keerthi Chandra.

Can you confirm that 36(i)(va) does not come into the picture?

- Here it's not a receipt (or income). So, it's not u/s 36(i)(va).

Also follow above reply by expert.

All Income Tax related PF Employees Contribution provisions will come into play (including 43B)

Nothing much is novel here. Only thing Employees contribution are discharged by Employer on behalf of Employees.

This is a type of allowance given to employees in the form PF contribution .

And thus this amount Will be added in salary payment (subjected to TDS deduction) in each Employee respectively.

To this extent (Employees contribution) , the salary expenditure will go up. (deemed to be salary paid and PF deducted) .

Hope it's clarified.

Regarding disclosure in 3cd in column No 20 It will be enough if shown in "Amount paid " and leave the column 'Amount collected" blank 

I disagree.

@ Aditi
It's in fact collected and paid (indirectly)
Usual disclosure in Form 3CD is mandatory.
There is nothing here abnormal and exceptional.
Disclose both amount paid & amount collected.

I agree with Mr. kapadia's view