Employee’s share in PF to be deposited as per due date fixed by EPF Act: Rajasthan HC

PCIT Vs Rajasthan Rajya Vidyut Utpadan Nigam Ltd (Rajasthan High Court)

Rajasthan High Court held that share of the employee in the provident fund deducted by the employer, has to be deposited as per the due date fixed by the EPF Act and ESI Act concerned and not as per Section 43B of the Income Tax Act.

Facts- The respondent-company is engaged in distribution of electricity. The return for assessment year 2009­10 was filed and the assessment was finalized under Section 143(3) of the Act. The two issues arose in the assessment proceedings. Firstly, can dedu

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