INCOME TAX : For assessment year 2018-19, Employee's contribution under section 36(1)(va) would also be covered under section 43B nd, therefore, if employee's share of contribution is made on or before due date for furnishing return of income under section 139(1), then assessee would be entitled to claim deduction under section 36(1)(va)
from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000318693/employee’s-contribution-to-esipf-paid-before-filing-of-itr-for-ay-prior-to-ay-2021-22-is-eligible-for-deduction-itat.aspx
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