#section 43B
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753 articlesIncome Tax
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Section 43B is of no consequence to judge applicability of section 36(1)(va)
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Controversy on deduction of Employees’ contributions to EPF etc
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Amendment in section 36(1)(va) & 43B applicable from 01.04.2021
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Amendment in section 43B & 36 cannot be applied retrospectively
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Deduction of Interest waived under OTS Scheme
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No addition on account of late deposits of employees contribution of ESI, PF if paid prior to filing of ITR.
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Late deposit of ESI & EPF by Assessees us 36(1)(va)
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Employees contribution to PF/ESI paid before section 139(1) due date was allowable
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Delhi ITAT Deduction on Late deposit of ESIC- EPF
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Amendment in section 43B by Finance Act, 2021 is applicable prospectively
Corporate Law
Corporate Law
MSMEs vs. Traders: Understanding Delayed Payment Benefits
Income Tax![Interplay of section 36 & section 43B [Employee Contribution]](https://taxguru.in/wp-content/uploads/2021/08/Interplay-of-section-36-section-43B-Employee-Contribution.jpg)
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Interplay of section 36 & section 43B [Employee Contribution]
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SC allows Interest payment by issue of debentures for section 43B
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