https://www.taxtmi.com/caselaws?id=247295 Payment of employer or employee provident fund contributions after the statutory due date but before filing the income-tax return is deductible if the assessee actually deposits the amounts and adduces evidence before filing. Section 43B's notwithstanding clause operates to restrict routine claims, yet the explanation to the deduction provision allows amounts paid on or before return filing to be claimed. The court applied this principle to hold that PF/EPF/CPF/GPF paid after their statutory due dates but before return submission cannot be disallowed; outcome was decided against the revenue. en-us Mon, 06 Jan 2014 00:00:00 +0530 Thu, 05 Feb 2026 12:19:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247295 Payment of employer or employee provident fund contributions after the statutory due date but before filing the income-tax return is deductible if the assessee actually deposits the amounts and adduces evidence before filing. Section 43B's notwithstanding clause operates to restrict routine claims, yet the explanation to the deduction provision allows amounts paid on or before return filing to be claimed. The court applied this principle to hold that PF/EPF/CPF/GPF paid after their statutory due dates but before return submission cannot be disallowed; outcome was decided against the revenue. Case-Laws Income Tax Mon, 06 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247295