CA, CS, CMA : A comprehensive guide covering 175 legal compliances for July 2026 under FEMA, Income Tax, GST, SEBI, Companies Act, Labour Laws, ...
Corporate Law : EPFO simplified PF withdrawal rules by reducing categories and easing eligibility, but most claims continue to fail because of KYC...
Income Tax : The Income Tax Department has explained the tax treatment of gratuity, pension, leave encashment, provident funds, NPS, and retire...
Income Tax : Under the earlier law, even a one-day delay in depositing employee contributions resulted in permanent tax disallowance. The new r...
Corporate Law : International workers from non-SSA countries cannot withdraw PF on exit. The article explains why age 58 remains the key condition...
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 ITAT Ahmedabad upheld the disallowance of employees' PF/ESI contributions deposited beyond the due dates prescribed under the ...
Income Tax : The ITAT Ahmedabad held that proportionate interest disallowance cannot be sustained without establishing a direct nexus between b...
Income Tax : The Agra ITAT held that disallowance of employees' PF and ESI contributions could not be made through Section 143(1) processing wh...
Income Tax : The Tribunal rejected the challenge to disallowance of delayed PF and ESI employee contributions, relying on the Supreme Court's d...
Income Tax : The Tribunal examined disallowance made for delayed employee contributions under Section 143(1). It held that debatable issues can...
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...
EMPLOYEES 7PROVIDENT FUND ORGANISATION (Ministry of Labour & Employment Govt of India) Head Office Bhavishya Nidhi Bhawan, 14, Bhikaiji Cama Place, New Deihi —110 066. No. C-I/MISC./Pandemic Relief/2021/Vol-I/ | Date: 31.08.21 To, All ACC in charge of Zones, All RPFCs in-charge of ROs, All OICs of District Offices Subject: Relief to establishments covered under EPF & […]
No disallowance forzdelay in payment of employees’ contribution for provident fund, based on mere Tax Audit Report
Held that disallowance u/s 36(1)(va) unsustainable as the amount of employees’ contribution to the provident fund deposited before filing of return.
Soul Clothing Pvt. Ltd. Vs DCIT (ITAT Surat) We note that the issue involved in the present appeal of assessee is covered against the assessee, as the assessee has not deposited Employees Provident Fund (EPF) with the prescribed authority within stipulated time, therefore as per the judgment of the Hon’ble Gujarat High Court in the […]
In a significant decision, ITAT Jaipur, in Suman Solanki vs DCIT case, rules that timely deposited PF/ESI contributions before return filing are admissible deductions. Explore the detailed analysis.
Explore ITAT Delhi ruling in Sandeep Kumar Agarwal vs. ADIT, allowing employer deduction for EPF & ESIC, even if paid post EPF & ESIC due date but before income tax return deadline.
In a recent decision, ITAT Bangalore grants deduction for employees contribution to PF and ESI, citing judicial pronouncements. Learn about the case and its implications.
Nakoda Ispat Ltd. Vs DCIT (ITAT Raipur) Admittedly and undisputedly, the employees’s contribution to ESI and PF which have been collected by the assessee from its employees have thus been deposited well before the due date of filing of return of income u/s 139(1) of the Act. Till this provision is enacted in as the […]
PBN Constructions (P) Ltd Vs ACIT (ITAT Kolkata) ITAT direct the A.O. to delete the addition and hold that the Amendment brought in Finance Act 2021 w.e.f. 01.04.2021 by inserting an Explanation to section 36(1)(va) and section 43B of the Act is prospective in nature and would apply from AY 2021-22 onwards. FULL TEXT OF […]
Methods (India) Pvt. Ltd. Vs DCIT (ITAT Bangalore) Karnataka High Court in the case of Essae Teraoka Pvt. Ltd Vs. DCIT (supra)¸ had held that the assessee would be entitled to deduction of employees’ contribution to PF and ESI provided that the payments were made prior to the due date of filing of the return […]
