https://www.taxtmi.com/highlights?id=40632 Deduction u/s 43B / 36(1) - At least with respect to the employee's contributions, which the employer deducts from the salary of the employees, if it is not remitted into the fund within the due date, the employer not only has defaulted the stipulation in the labour legislation but has received an income; albeit an illegal enrichment. en-us Thu, 02 Aug 2018 16:14:25 +0530 Thu, 02 Aug 2018 16:14:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=40632 Deduction u/s 43B / 36(1) - At least with respect to the employee's contributions, which the employer deducts from the salary of the employees, if it is not remitted into the fund within the due date, the employer not only has defaulted the stipulation in the labour legislation but has received an income; albeit an illegal enrichment. Highlights Income Tax Thu, 02 Aug 2018 16:14:25 +0530 https://www.taxtmi.com/highlights?id=40632