Employer contributions to employee welfare funds deductible if deposited by the return-filing due date, limiting disallowances. Employer contributions to provident, superannuation, gratuity or other employee welfare funds are deductible if deposited on or before the due date for furnishing the return of income; the judicially recognized retrospective application of the payment-basis regime treats such contributions like tax or cess payments for this purpose, and departmental officers are directed not to disallow or to withdraw appeals based solely on post-due deposit. This circular excludes employee contributions governed by a separate deduction provision.
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.
Employer contributions to employee welfare funds deductible if deposited by the return-filing due date, limiting disallowances.
Employer contributions to provident, superannuation, gratuity or other employee welfare funds are deductible if deposited on or before the due date for furnishing the return of income; the judicially recognized retrospective application of the payment-basis regime treats such contributions like tax or cess payments for this purpose, and departmental officers are directed not to disallow or to withdraw appeals based solely on post-due deposit. This circular excludes employee contributions governed by a separate deduction provision.
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