Payment made to employees’ contribution to provident fund and employees’ state insurance, deposited before due date for filing of return is allowable as deduction ( AY.2012-13)
Powerware India P. Ltd. v. ITO (2018) 61 ITR 746 (SMC) (Cuttack)(Trib.)
S.43B : Certain deductions on actual payment – Employees’ contribution to provident fund and employees’ state insurance, deposited before due date for filing of return is allowable as deduction.[ S.139(1) ]