https://www.taxtmi.com/article/detailed?id=590 The article explains that the Finance Act 2003 deleted the second proviso to Section 43B and extended the first proviso to include employer contributions to welfare funds, treating those contributions as deductible either in the year of actual payment or if paid before the return-filing due date with evidence. It notes judicial history including Allied Motors and the Supreme Court's characterization of the 2003 amendment as clarificatory and curative, resulting in retrospective application that displaces the deleted second proviso for relevant periods. en-us Tue, 08 Dec 2009 00:00:00 +0530 Wed, 09 Dec 2009 10:25:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=590 The article explains that the Finance Act 2003 deleted the second proviso to Section 43B and extended the first proviso to include employer contributions to welfare funds, treating those contributions as deductible either in the year of actual payment or if paid before the return-filing due date with evidence. It notes judicial history including Allied Motors and the Supreme Court's characterization of the 2003 amendment as clarificatory and curative, resulting in retrospective application that displaces the deleted second proviso for relevant periods. Articles Income Tax Tue, 08 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=590