Employers should make Timely Deposit of EPF/ESI for claiming Income Tax Deduction u/s 36(1)(va): ITAT [Read Order]

For claiming income tax deduction under Section 36(1)(va), the employer should deposit the ESI and PF on time
By Kavi Priya - On July 31, 2024 3:53 pm - 2 mins read
ITAT - ITAT Delhi - Income Tax - Income Tax Deduction - EPF - ESI - Taxscan

The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) ruled that employers should deposit Employee State Insurance ( ESI ) and Provident Fund ( PF ) on or before the due date as a condition for claiming income tax deduction 36(1)(va) of the Income Tax Act,1961 which deals with the deductions claimed…

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