No Due Date for Employee’s NPS Contribution under PFRDA Act: ITAT Ahmedabad

Adani Electricity Mumbai Ltd Vs AO CPC (ITAT Ahmedabad)

ITAT Ahmedabad held that PFRDA Act, 2013 doesn’t prescribed any due date for payment of employee’s contribution to National Pension Scheme (NPS). Thus, since payment is made before filing return u/s. 139(1), the same is allowable u/s. 43B(b) of the Income Tax Act.

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