https://www.taxtmi.com/caselaws?id=243526 The Karnataka HC examined whether section 43B of the Income-tax Act, 1961 covers employees' contribution to provident fund when paid after the provident fund due date but before the section 139(1) return-filing deadline. It read the provision with the Employees' Provident Funds Scheme, 1952 and section 2(24)(x), treating the employee's contribution deducted from salary as income of the employer and focusing on timely actual payment. The amendment to section 43B was treated as curative, and no material distinction was drawn between employer's and employee's contributions for deduction purposes when payment is made within the return-filing time limit. The disallowance was held unsustainable. en-us Mon, 09 Dec 2013 00:00:00 +0530 Sun, 01 Feb 2026 11:51:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243526 The Karnataka HC examined whether section 43B of the Income-tax Act, 1961 covers employees' contribution to provident fund when paid after the provident fund due date but before the section 139(1) return-filing deadline. It read the provision with the Employees' Provident Funds Scheme, 1952 and section 2(24)(x), treating the employee's contribution deducted from salary as income of the employer and focusing on timely actual payment. The amendment to section 43B was treated as curative, and no material distinction was drawn between employer's and employee's contributions for deduction purposes when payment is made within the return-filing time limit. The disallowance was held unsustainable. Case-Laws Income Tax Mon, 09 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243526