Late EPF and ESI contributions before tax filing governed by Section 36(1)(va) and Section 2(24)(x), not Section 43B.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Additions towards the amount of Employees Provident Fund and ESI beyond the due date, but prior to filing of return - Employee's contribution - application of Section 36(1)(va) r.w.s. 2(24)(x) alone is the proper course and any other interpretation would only defeat the object and scope of both the provisions viz., 43B and 36(1)(va).....