https://www.taxtmi.com/forum/issue?id=3838 An employer's contribution to provident or social security funds is deductible for income tax purposes if paid on or before the due date for filing the income tax return; contributions paid after the statutory installment due date but before the return filing due date are allowable business expenditure. Supreme Court authority confirms that employer and employee contributions discharged by the return filing due date meet the timing requirement and are deductible in the year the expenditure is incurred. en-us Wed, 22 Feb 2012 12:24:13 +0530 Thu, 23 Jan 2025 15:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3838 An employer's contribution to provident or social security funds is deductible for income tax purposes if paid on or before the due date for filing the income tax return; contributions paid after the statutory installment due date but before the return filing due date are allowable business expenditure. Supreme Court authority confirms that employer and employee contributions discharged by the return filing due date meet the timing requirement and are deductible in the year the expenditure is incurred. Discussion-Forum Indian Laws Wed, 22 Feb 2012 12:24:13 +0530 https://www.taxtmi.com/forum/issue?id=3838