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    <title>Due date EPF and ESI</title>
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    <description>For EPF, the operative due date for employer contributions is the 15th of the month; payments made after that threshold, even if within an informal grace period, have been treated by assessing officers as ineligible for deduction and disallowed under section 36(1)(iv). For ESI, the due date for payment of contributions is the 21st of the month, which governs employer compliance.</description>
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      <description>For EPF, the operative due date for employer contributions is the 15th of the month; payments made after that threshold, even if within an informal grace period, have been treated by assessing officers as ineligible for deduction and disallowed under section 36(1)(iv). For ESI, the due date for payment of contributions is the 21st of the month, which governs employer compliance.</description>
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