DUE DATE AS PER SEC. 43B


Kerala  High Court rejects assessee employer’s claim for allowing the employees’ contribution remitted to the fund within the due date of return, under 43B. Distinguishes between employees’ and employer’s contribution vis-à-vis 43B applicability.

Holds that, the employer’s  contribution only is eligible to be remitted upto the due date of return as provided in Sec. 43B, whereas employees’ contribution to be remitted within  the due date as per the PF Act itself


Posted on 16/07/2018
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