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Finance Act 2003: No Impact on Employer Obligations for Timely PF and ESIC Contributions u/s 36(1)(va.

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....Failure to deposit PF & ESIC contribution of employees – By deleting Second Proviso to section 43B by Finance Act, 2003, it cannot be said that Section 36(1) (va) is amended and/or explanation below clause (va) of sub-section (1) of section 36 is deleted, which is with respect to employees' contribution - HC....

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