Section 36(1)(va)/43B amended by Finance Act 2021 applicable from 01.04.2021

Pee Tee Turners Vs Assistant Director of CPC (ITAT Jaipur)

In the instant case, admittedly and undisputedly, the employees’ contribution to ESI and PF collected by the assessee from its employees have been deposited well before the due date of filing of return of income u/s 139(1) – D/R has referred to the explanation to section 36(1)(va) and section 43B by the Finance Act, 2021 and has also referred to the rati

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