Question And Answer
Subject: Applicability of 36(1)(va)
Querist: Bhrigu Arora
Answered by:
Tags: , ,
Date: November 22, 2022
Query asked by Bhrigu Arora

Whether remittance by employer of employees’ contribution towards professional tax falls within the ambit of section 36(1)(va)?

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Answer given by

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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