No disallowance for late Provident Fund and ESI contributions if paid before Income Tax return due date per Section 43B.

No disallowance for late Provident Fund and ESI contributions if paid before Income Tax return due date per Section 43B. https://www.taxtmi.com/highlights?id=50155 If the assessee had deposited employee's contribution towards Provident Fund and ESI after due date as prescribed under the relevant Act, but before the due date of filing of return under the Income Tax Act, no disallowance could be made in view of the provisions of Section 43B as amended by Finance Act, 2003. en-us Mon, 11 Nov 2019 09:31:26 +0530 Mon, 11 Nov 2019 09:31:26 +0530 TaxTMI RSS Generator No disallowance for late Provident Fund and ESI contributions if paid before Income Tax return due date per Section 43B. https://www.taxtmi.com/highlights?id=50155 If the assessee had deposited employee's contribution towards Provident Fund and ESI after due date as prescribed under the relevant Act, but before the due date of filing of return under the Income Tax Act, no disallowance could be made in view of the provisions of Section 43B as amended by Finance Act, 2003. Highlights Income Tax Mon, 11 Nov 2019 09:31:26 +0530 https://www.taxtmi.com/highlights?id=50155