| Question And Answer | |
|---|---|
| Subject: | Applicability of 36(1)(va) |
| Category: | Income-Tax |
| Querist: | Bhrigu Arora |
| Answered by: | Research Team |
| Tags: | Applicability of 36(1)(va), employees contribution, professional tax |
| Date: | November 22, 2022 |
Whether remittance by employer of employees’ contribution towards professional tax falls within the ambit of section 36(1)(va)?
Section 36(1)(va) is applicable to any sum received by the assessee from any of his employees too which the provisions of sub -clause (x)) of clause (24) of section 2 apply . Section S. 2(24)(x)) covers only contribution to any Provident fund or superannuation fund etc , however professional tax is not covered hence provision section of section 36(1)(va) is not applicable .
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