No Ambiguity in Income Tax Act: Provident Fund Contributions Must Be Deposited Timely u/ss 2(24)(x) and 36(1)(v.

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....Delay in depositing employee’s contribution to Provident Fund/ESIC - there is no ambiguity in the language of sections 2(24) (x)and 36(1)(v)of the Act - It is the assessee, who wants to bring ambiguity in these sections by importing the language of section 43B - AT....