Employee contribution crediting permits employer deduction where employee sums are credited to the relevant fund by the due date. Clause (va) of section 36(1) permits deduction for sums received by an employer from employees under sub-clause (x) of clause (24) of section 2 where such sums are credited by the employer to the employee's account in the relevant fund on or before the due date; 'due date' is defined as the date by which the employer is required to credit the employee's contribution under any statute, rule, order, notification, standing order, award, contract of service or otherwise.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Employee contribution crediting permits employer deduction where employee sums are credited to the relevant fund by the due date.
Clause (va) of section 36(1) permits deduction for sums received by an employer from employees under sub-clause (x) of clause (24) of section 2 where such sums are credited by the employer to the employee's account in the relevant fund on or before the due date; "due date" is defined as the date by which the employer is required to credit the employee's contribution under any statute, rule, order, notification, standing order, award, contract of service or otherwise.
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