https://www.taxtmi.com/caselaws?id=11470 Provident fund contributions received by an employer for remittance to the relevant fund remain deductible only if paid within the due date prescribed in the Explanation to section 36(1)(va). Where payment is made after that prescribed date, the deduction cannot be claimed merely on an actual-payment basis, and section 43B does not override that restriction in the manner suggested. Applying binding precedent, the Kerala HC answered the issues against the assessee and in favour of the Revenue. en-us Sat, 16 Nov 2002 00:00:00 +0530 Mon, 10 Aug 2009 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11470 Provident fund contributions received by an employer for remittance to the relevant fund remain deductible only if paid within the due date prescribed in the Explanation to section 36(1)(va). Where payment is made after that prescribed date, the deduction cannot be claimed merely on an actual-payment basis, and section 43B does not override that restriction in the manner suggested. Applying binding precedent, the Kerala HC answered the issues against the assessee and in favour of the Revenue. Case-Laws Income Tax Sat, 16 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11470