CA, CS, CMA : This update outlines critical compliance deadlines across FEMA, GST, Income Tax, Companies Act, and more for April 2026. It helps ...
Corporate Law : International workers from non-SSA countries cannot withdraw PF on exit. The article explains why age 58 remains the key condition...
Income Tax : The Central Government, in the Union Budget 2026, has proposed an important amendment concerning employee welfare funds. The objec...
Income Tax : The Finance Bill, 2026 updates Schedule XI to remove outdated contribution and investment limits. The changes bring income-tax rul...
Income Tax : The amendment replaces the fund-specific due date with the return-filing deadline for claiming deductions. Employers gain greater ...
Corporate Law : A six-month special scheme allows employers to enrol left-out employees and regularise EPF non-compliance with minimal penalties....
Corporate Law : Ministry of Labour launches EPF Enrolment Campaign 2025 (Nov 2025 - Apr 2026) to expand social security. Employers can regularize ...
Corporate Law : EPFO increases the auto-settlement limit for advance claims to ₹5 lakhs, enabling faster access to funds for members across vari...
Corporate Law : EPFO introduces easier PF transfer with revamped Form 13 and bulk UAN generation for employers (without immediate Aadhaar)....
Corporate Law : EPFO adds 15 banks for employer contributions, expanding to 32 banks. The move aims to enhance efficiency and reduce transactional...
Income Tax : The Tribunal examined disallowance made for delayed employee contributions under Section 143(1). It held that debatable issues can...
Corporate Law : Paragraph 27AA of the Employees' Provident Fund (EPF) Scheme could not be automatically imposed on establishments exempted under S...
Corporate Law : The issue was whether coconut falls under the fruit category for EPF applicability. The Court held it does, emphasizing liberal in...
Income Tax : The Supreme Court has taken up the controversy over delayed employees’ PF/ESI deposits, while the High Court upheld disallowance...
Income Tax : The assessee sought to contest an EPF/ESI disallowance arising only from CPC processing. ITAT ruled that issues from 143(1) must b...
Corporate Law : EPFO has approved acceptance of transgender identity certificates for name and gender corrections. The move strengthens inclusivit...
Corporate Law : The authority held that pension contributions wrongly paid for ineligible members must be recalculated with interest, transferred ...
Corporate Law : EPFO has confirmed that the Aadhaar–UAN seeding deadline will not be extended beyond 31 October 2025. Employers must ensure full...
Corporate Law : EPFO's campaign (Nov 2025–Apr 2026) allows employers to enroll employees missed from 2017 to 2025. Pay only employer's share and...
Corporate Law : EPFO introduces a revamped Electronic Challan-cum-Return (ECR) from September 2025 with system-based validations, revised filing o...
ITAT Chennai held that one delay in deposit of employees contribution to PF & ESI covered by the provisions of the General Clauses Act, 1897 as due date was a national holiday. Disallowance u/s u/s.36(1)(va) of the Income Tax Act, 1961 for such delay unjustified.
The ITAT Guwahati upholds the disallowance concerning the delay in depositing the Employees’ Contribution Fund in the case of Poddar Car World Pvt Ltd vs ACIT.
Pension Fund Regulatory and Development Authority (PFRDA) invites public feedback on the proposed changes to the PFRDA (Point of Presence) Regulations 2018. Learn about the key areas of change and how it aims to simplify processes and ensure the growth of the NPS. Stakeholders can access the draft proposal on the PFRDA website and submit […]
ITAT Delhi dismissed appeal of S K G Traders P Ltd against disallowance of employees’ contribution to Provident Fund/ESIC under section 36(i)(va) read with section 43B of Income Tax Act. The ITAT upheld disallowance, citing judgment in Checkmate Services case.
Gain insights into the intriguing legal enigma surrounding the treatment of Employees’ Provident Fund (EPF) and the pathbreaking decision by the Apex Court. Understand the implications of the Insolvency and Bankruptcy Code, harmonization with other acts, and the protection of employees’ rights. Expert analysis sheds light on this complex issue.
ITAT Delhi held that delayed deposit of the contribution EPF & ESIC beyond the stipulated period prescribed in the respective Acts are not allowable as deduction.
Stay updated with the critical deadlines in July 2023. Learn about the income tax return (ITR) filing, EPFO pension contribution, TDS submission, and PAN-Aadhaar linking. Ensure compliance to avoid penalties.
Learn about the pivotal judgement in the BT Data & Surveying Services India Pvt Ltd Vs ITO case, where ITAT Delhi upholds disallowance for belated employees’ contributions to PF/ESIC.
Understand the recent ruling by ITAT Delhi in the case of Savleen Kaur Vs ITO, affirming that a delayed deposit of Employees Contribution to ESI/PF can be disallowed by CPC in Section 143(1) proceedings.
Learn about the latest judgement from ITAT Delhi, where it upheld the disallowance of belated employee contributions to EPF/ESIC in section 143(1) income tax proceedings.
