Employers Face Penalties for Late EPF Contributions u/s 14B, No Need to Prove Intent or Act.

Employers Face Penalties for Late EPF Contributions u/s 14B, No Need to Prove Intent or Act. https://www.taxtmi.com/highlights?id=62271 Recovery of damages - failure to deposit the contribution of EPF or committed default as mandated under the provisions of the Employees Provident Fund & Miscellaneous Provisions Act, 1952 - Any default or delay in the payment of EPF contribution by the employer under the Act is a sine qua non for imposition of levy of damages under Section 14B of the Act 1952 and mens rea or actus reus is not an essential element for imposing penalty/damages for breach of civil obligations/liabilities - SC en-us Fri, 04 Mar 2022 08:56:17 +0530 Fri, 04 Mar 2022 08:56:17 +0530 TaxTMI RSS Generator Employers Face Penalties for Late EPF Contributions u/s 14B, No Need to Prove Intent or Act. https://www.taxtmi.com/highlights?id=62271 Recovery of damages - failure to deposit the contribution of EPF or committed default as mandated under the provisions of the Employees Provident Fund & Miscellaneous Provisions Act, 1952 - Any default or delay in the payment of EPF contribution by the employer under the Act is a sine qua non for imposition of levy of damages under Section 14B of the Act 1952 and mens rea or actus reus is not an essential element for imposing penalty/damages for breach of civil obligations/liabilities - SC Highlights Indian Laws Fri, 04 Mar 2022 08:56:17 +0530 https://www.taxtmi.com/highlights?id=62271