No Disallowance under section 43B if contribution to PF Deposited before Due Date u/s 139(1)
. The CBDT vide Circular No. 22/2015 dated 17-12-2015 has clarified regarding allowability of certain expenses u/s 43B of the Income Tax Act, 1961 as under: No disallowance can be made u/s 43B of the I.T. Act if assessee deposits any sum payable by … Continue Reading →