https://www.taxtmi.com/manuals?id=1116 Employee contributions collected by an employer for provident fund, superannuation fund, Employees' State Insurance fund, or other employee welfare funds are deductible only when deposited within the prescribed time limit. Under the current regime, payment must be made on or before the due date for filing the return of income; under the earlier regime, deduction depended on credit to the employee's account in the relevant fund on or before the due date. The note also distinguishes employee contributions from employer contributions under section 43B(b). en-us Tue, 15 Sep 2015 10:59:00 +0530 Fri, 19 Jun 2026 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1116 Employee contributions collected by an employer for provident fund, superannuation fund, Employees' State Insurance fund, or other employee welfare funds are deductible only when deposited within the prescribed time limit. Under the current regime, payment must be made on or before the due date for filing the return of income; under the earlier regime, deduction depended on credit to the employee's account in the relevant fund on or before the due date. The note also distinguishes employee contributions from employer contributions under section 43B(b). Manuals Income Tax Tue, 15 Sep 2015 10:59:00 +0530 https://www.taxtmi.com/manuals?id=1116