https://www.taxtmi.com/caselaws?id=69593 Employees' contributions to provident fund and ESI were treated as income under section 2(24)(x) and were deductible under section 36(1)(va) only if credited by the due date under the relevant welfare scheme. The text notes ambiguity in Rule 38 of the EPF Scheme on whether the monthly due date ran from the wage month or the salary-payment month, and states that section 43B, with its non obstante clause, gives overriding effect to actual payment made during the previous year. On that reasoning, contributions paid within the previous year, even if marginally delayed, were not to be disallowed. en-us Mon, 24 Jun 1996 00:00:00 +0530 Thu, 07 Apr 2011 18:06:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69593 Employees' contributions to provident fund and ESI were treated as income under section 2(24)(x) and were deductible under section 36(1)(va) only if credited by the due date under the relevant welfare scheme. The text notes ambiguity in Rule 38 of the EPF Scheme on whether the monthly due date ran from the wage month or the salary-payment month, and states that section 43B, with its non obstante clause, gives overriding effect to actual payment made during the previous year. On that reasoning, contributions paid within the previous year, even if marginally delayed, were not to be disallowed. Case-Laws Income Tax Mon, 24 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69593