https://www.taxtmi.com/caselaws?id=369028 Employee's contribution to provident fund and ESI, once deducted from wages, is deductible only if credited to the relevant fund within the statutory due date under section 36(1)(va) of the Income-tax Act. The due date is linked to the time prescribed under the applicable welfare law, and section 38 of the Employees' Provident Funds and Miscellaneous Provisions Act requires remittance within fifteen days of the close of the month for which wages are payable. That period cannot be shifted by reference to the month of actual salary disbursement, and payment before the return-filing deadline does not cure the default. The delayed deposit therefore remained disallowable. en-us Mon, 15 Oct 2018 00:00:00 +0530 Wed, 17 Oct 2018 20:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369028 Employee's contribution to provident fund and ESI, once deducted from wages, is deductible only if credited to the relevant fund within the statutory due date under section 36(1)(va) of the Income-tax Act. The due date is linked to the time prescribed under the applicable welfare law, and section 38 of the Employees' Provident Funds and Miscellaneous Provisions Act requires remittance within fifteen days of the close of the month for which wages are payable. That period cannot be shifted by reference to the month of actual salary disbursement, and payment before the return-filing deadline does not cure the default. The delayed deposit therefore remained disallowable. Case-Laws Income Tax Mon, 15 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369028