https://www.taxtmi.com/caselaws?id=33881 The HC held that deletion of the second proviso to s.43B permits deduction for provident fund/ESI contributions paid by the assessee on or before the return-filing due date, regardless of when the employer credited the employee's account; however, the deletion does not have retrospective effect. Applying SC precedent, and given the contribution here was paid before filing the return, the assessee was entitled to the s.43B benefit. The appeal was dismissed. en-us Mon, 18 Aug 2008 00:00:00 +0530 Mon, 08 Sep 2025 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33881 The HC held that deletion of the second proviso to s.43B permits deduction for provident fund/ESI contributions paid by the assessee on or before the return-filing due date, regardless of when the employer credited the employee's account; however, the deletion does not have retrospective effect. Applying SC precedent, and given the contribution here was paid before filing the return, the assessee was entitled to the s.43B benefit. The appeal was dismissed. Case-Laws Income Tax Mon, 18 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33881