Provident fund and employees State Insurance, amount deposited after due date but before the due date of filing of return allowable as deduction. (AY. 2011-12)
DCIT v. Godawari Power & Ispat Ltd. (2018) 68 ITR 19 (SN) (Raipur)(Trib.)
S. 36(1)(va) : Any sum received from employees – Provident fund and employees State Insurance -Allowable as deduction though the amount was deposited after the due date but before the due date of filing of return. [S. 43B, 139(1)]