https://www.taxtmi.com/forum/issue?id=890 The deposit/tender date of an ESI cheque is treated as the date of payment when the cheque is deposited and subsequently honoured promptly without return; due date linkage has been removed and, under Section 43B principles, such payment is allowable in the year of payment for tax computation. en-us Sun, 31 Aug 2008 09:52:12 +0530 Thu, 23 Jan 2025 15:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=890 The deposit/tender date of an ESI cheque is treated as the date of payment when the cheque is deposited and subsequently honoured promptly without return; due date linkage has been removed and, under Section 43B principles, such payment is allowable in the year of payment for tax computation. Discussion-Forum Income Tax Sun, 31 Aug 2008 09:52:12 +0530 https://www.taxtmi.com/forum/issue?id=890