Employee’s contribution deposited before filing of ITR is eligible for deduction; Amendment by FA 2021 is prospective

INCOME TAX : Prior to Assessment Year 2021-22, if employee’s share of contribution towards PF and ESI is paid on or before due date for furnishing return of income under section 139(1), then assessee would be entitled to claim deduction for sameINCOME TAX : Prior to Assessment Year 2021-22, if employee’s share of contribution towards PF and ESI is paid on or before due date for furnishing return of income under section 139(1), then assessee would be entitled to claim deduction for samewww.taxmann.com Latest Case LawsRead More

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