#Provident Fund
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635 articlesIncome Tax

Income Tax
Conflicting judicial opinion – No adjustment U/s. 154 can be made
Income Tax

Income Tax
Amended provisions related to deduction for ESI/PF applicable from AY 2021-22
Income Tax

Income Tax
Amendment to Section 36(1)(va) by Finance Act, 2021 applies to AY 2021-22 & subsequent AYs
Income Tax

Income Tax
Allowability of employees’ contribution to PF & ESIC paid after due date
Income Tax

Income Tax
Delayed payments of employee’s contribution to PF/ESIC allowable for AY 19-20 if deposited before filing of return U/s. 139(1)
Income Tax

Income Tax
Section 36(1)(va) – Amendment by Finance Act, 2021 applicable w.e.f. assessment year 2021-22
Income Tax

Income Tax
Explanation inserted in section 36(va) & 43B via finance act 2021 applicable from 01.04.2021
Income Tax

Income Tax
Amendment in section 36(1)(va) & section 43B applicable from 01.04.2021
Income Tax

Income Tax
Explanation-2 to section 36(1)(va) applicable from AY 2021-22
Income Tax

Income Tax
Disallowance towards employees’ contribution towards ESI & PF – Case Laws
Income Tax

Income Tax
Amendment to section 36(1)(va) of Income Tax Act is applicable prospectively
Income Tax

Income Tax
Amendment to section 36(1)(va)/43B imposing liability on Assessee applicable from 01.04.2021
Corporate Law

Corporate Law
Mandatory seeding of Aadhaar Number with UAN for filing of ECR
Income Tax

Income Tax
