Employer's Contribution to PF & Superannuation - Section 36(1)(iv)

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..... be allowed subject to such limits as may be prescribed. Conditions for claiming deduction: * The provident fund should be recognized. * The deduction is subject to the conditions laid down under Section 43B i.e., The payment shall be made on or before the due date of filing the return u/s 139(1). If the payment is made after the due date then deduction shall be allowed in the year in which it .....

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