#section 43B
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778 articlesIncome 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
No Disallowance if employee’s contribution towards ESI & PF paid before due date of filing of income tax return
Income Tax
Income Tax
Section 43B is of no consequence to judge applicability of section 36(1)(va)
Income Tax
Income Tax
Controversy on deduction of Employees’ contributions to EPF etc
Income Tax
Income Tax
