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ESI computation, Income Tax |
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ESI computation |
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ESI Cheque depoisted in Bank before 20th , Cleared on 23rd.whether will be added in computation in terms of section 2(24)r.w 36(va). If no please quote case laws. Posts / Replies Showing Replies 1 to 1 of 1 Records Page: 1
The date of tender of cheque is the date of depsoit or payment, further has has also been cleared within three days and it was not a case of return of cheque. So the payment is allowable even as per old law. Now payment made is allowable in the year of paymetn without consideration of due date as the second proviso has been omitted. See S. 43B
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