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    <title>Timely IT Return Filing Validates Late Employee Fund Contributions u/ss 43B &amp; 36(1)(va.</title>
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    <description>Employee’s contribution towards GPF, CPF and ESI deposited by the assessee on or before the due date of filing the return u/s 139, though beyond the due dates as given under the respective Acts, cannot be disallowed u/s 43B or 36(1)(va).</description>
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      <description>Employee’s contribution towards GPF, CPF and ESI deposited by the assessee on or before the due date of filing the return u/s 139, though beyond the due dates as given under the respective Acts, cannot be disallowed u/s 43B or 36(1)(va).</description>
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