{"id":18218,"date":"2021-05-15T15:16:47","date_gmt":"2021-05-15T09:46:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=18218"},"modified":"2021-05-21T12:08:18","modified_gmt":"2021-05-21T06:38:18","slug":"disallwance-of-employees-contribution-u-s-36","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/disallwance-of-employees-contribution-u-s-36\/","title":{"rendered":"Whether  employees contribution towards PF and ESIC paid after due date and before filing of return is allowable as deduction.?"},"content":{"rendered":"<p>Whether employees contribution towards pf and esi paid after due date as precribed under the prescribed under the law is disallowable u\/s 36 of the IT Act, 1961 though paid within due date of filing return as per S43B of the It Act 1961<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[22],"qa_category":[23],"qa_tag":[76,167,77,172],"class_list":["post-18218","qa","type-qa","status-publish","hentry","qa_expert-advocate-neelam-jadhav","qa_category-income-tax","qa_tag-business-expenditure","qa_tag-deduction-on-actual-payment","qa_tag-disallowance","qa_tag-employees-contribution"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/18218","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=18218"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18218"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=18218"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=18218"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=18218"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}