Whether ESIC applicable to stipend paid to Article of ICAI, if CA Firm is covered under ESIC.
Regards,
Sandeep Joshi
SANDEEP JOSHI (c a) (167 Points)
22 December 2014Whether ESIC applicable to stipend paid to Article of ICAI, if CA Firm is covered under ESIC.
Regards,
Sandeep Joshi
Saurabh Maheshwari
(B.com,ACA)
(5923 Points)
Replied 22 December 2014
Upto gross salaryof Rs. 15k p.m ESIC is not applicable,futher articles are trainees and stipend paid to them is not salary,so no question of applicabilty of ESIC,Professional tax.