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ITAT: Belated Payment to PF/ESI Before Due Date for Filing Return is Deductable U/S 43B of IT Act - (07 Jun 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Allahabad has held that the belated payment of employee contribution to Provident Fund (PF)/Employees State Insurance (ESI) deposited before the due date for filing the return of income is deductible under Section 43B of Income-Tax Act, 1961.

Tags : ITAT   INCOME-TAX ACT   PF/ESI  

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