Held that the employees’ contributions to provident fund and employees’ State insurance would have to be added as income of the assessee when they were not remitted within the due dates prescribed under the respective Acts. However, considering the tabulation submitted by the assessee for each of the months in which the salary was actually disbursed, the issue was restored to the Assessing Officer for verification of figures. On verification, if it was found that the employees’ contribution to provident fund and the employees’ State insurance had been remitted within the due date from the end of the month in which salary was disbursed, the assessee would be entitled to relief and no addition could be made thereon. The Assessing Officer is directed to examine the issue.(AY.2018-19)