https://www.taxtmi.com/article/detailed?id=15605 Belated deposit of employees' provident fund and ESI contributions is treated as employer income under the deeming rule and is not deductible if not paid by the statutory due date; section 43B relief applies only to employer contributions. Tribunals and High Courts have applied this principle and revenue adjustments have been made based on tax audit information. A constitutional challenge to the deeming treatment and disallowance has been filed and is pending consideration. en-us Mon, 15 Dec 2025 08:39:54 +0530 Mon, 15 Dec 2025 08:39:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15605 Belated deposit of employees' provident fund and ESI contributions is treated as employer income under the deeming rule and is not deductible if not paid by the statutory due date; section 43B relief applies only to employer contributions. Tribunals and High Courts have applied this principle and revenue adjustments have been made based on tax audit information. A constitutional challenge to the deeming treatment and disallowance has been filed and is pending consideration. Articles Income Tax Mon, 15 Dec 2025 08:39:54 +0530 https://www.taxtmi.com/article/detailed?id=15605