Section 43B exclusion clarifies that section 43B will not determine the due date for employer credited employee contributions.

The amendment inserts an Explanation clarifying that the provisions of section 43B shall not apply and shall be deemed never to have applied for the purposes of determining the "due date" under clause (va) of sub section (1) of section 36, thereby making the employer's deduction entitlement depend solely on the clause (va) explanation of "due date"; the amendment takes effect from the fiscal year commencing 1st April, 2021.

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