ITAT: Belated Payment to PF/ESI Before Due Date for Filing Return is Deductable U/S 43B of IT Act - 07.06.2022

Income Tax Appellate Tribunal (ITAT), Allahabad has held that the belated payment of employee contribution to Provident Fund (PF)/Employees State Insurance (ESI) deposited before the due date for filing the return of income is deductible under Section 43B of Income-Tax Act, 1961.

Tags : ITAT Income-Tax Act PF/ESI

Share :