Employee's contribution deposited before due date of filing of ITR couldn't be disallowed

IT: Where assessee deposited amount towards employees' contribution to Provident Fund, beyond stipulated date contemplated under Provident Fund Act but before 'due date' applicable in its case for furnishing 'return of income' under sub-section (1) of section 139, in view of amended provisions of section 43B, amount so deposited could not be disallowed by invoking provisions of section 36(1)(va), read with section 2(24)(x)

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