#Provident Fund
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645 articlesIncome 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
Section 43B is of no consequence to judge applicability of section 36(1)(va)
Corporate Law

Corporate Law
EPFO enhances ex-gratia Death Relief Fund to Rs. 8 Lakhs for Non-Covid death
Corporate Law

Corporate Law
EPFO issues instructions to credit interest of 8.5% for year 2020-21
CA, CS, CMA

CA, CS, CMA
Withdrawal of tax exemption for interest accrued on EPF in specified cases
Income Tax

Income Tax
