#section 43B
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753 articlesIncome 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
Employee contribution to PF/ESI before ITR filing allowable as Deduction
Income Tax
Income Tax
Amendment to section 36(1)(va) of Income Tax Act is applicable prospectively
Income Tax
Income Tax
Payment of agricultural income tax cannot be allowed as deduction under section 43B
Income Tax
Income Tax
Amendment to section 36(1)(va)/43B imposing liability on Assessee applicable from 01.04.2021
Income Tax
Income Tax
Explanation 5 to section 43B effective only from 1st April 2021
Income Tax
Income Tax
