Held that employees’ contribution towards provident fund and ESI would qualify for deduction even if paid after due date prescribed  but before due date of filing of return. Amendment to provisions of section 36(1)(va) read with section 43B vide Finance Act, 2021 by inserting Explanation 2 is prospective in nature and would be applicable only from 1-4-2021 and hence not applicable for assessment year 2012-13 under consideration.  (AY. 2012-13)