#section 43B
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753 articlesIncome Tax

Income Tax
Deduction of employees’ contribution to PF/ESI made prior to due date of filing ITR
Income Tax

Income Tax
Employees Contributions to ESI & PF made after due date allowable as Deduction
Income Tax

Income Tax
PF/ESI/EPF paid before ITR filing for AY 2018-19 was allowable: ITAT Agra
Income Tax

Income Tax
Amendment to Sections 36(1)(va) & 43B vide Finance Act, 2021 are prospective
Income Tax

Income Tax
Amended provisions of section 43B & 36(1)(va) not applicable for AY 2018-19
Income Tax

Income Tax
Employees’ contribution towards ESI/PF paid before due date of filing of return of income allowable
Income Tax

Income Tax
Amendments related to Employees’ Contribution to ESIC/PF vide Finance Act, 2021 are Prospective
Income Tax

Income Tax
Section 43B- No deduction for Deposit In ‘No-Lien/Escrow Account’
Income Tax

Income Tax
Amendment to section 36(1)(via) & 43B are prospective not retrospective
Income Tax

Income Tax
Employee Contribution To PF/ESI of AY 2019-20 paid before ITR Filing allowable
Income Tax

Income Tax
Section 43B: HC Directs AO to determine If IL&FS is a Public Institution
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Income Tax
Amended to section 43B & 36(1)(va) vide Finance Act, 2021 not applicable to AY 2018-19 & 2019-20
Income Tax

Income Tax
Allowability of delayed payment of employee’s contribution to PF/ESIC
Income Tax

Income Tax
