Deduction u/s 36(1)(va) - late payment of employees’ ...

Case Laws Income Tax

September 15, 2018

Deduction u/s 36(1)(va) - late payment of employees’ contribution to PF and ESIC - relevant due date in such a case is to be seen with reference to the month of the actual disbursement of wages/salaries. - grace period available under the respective Acts should be taken into account while computing the delay, if any.

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Deduction u/s 36(1)(va) - late payment of employees’ ...

Case Laws Income Tax

September 15, 2018

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