Due Date For Employer To Deposit Employee's Contribution To PF Not Governed By Section 43B Of Income Tax Act: Rajasthan High Court

In a significant ruling delivered by the High Court of Judicature for Rajasthan, the case involving the Principal Commissioner of Income Tax Jaipur -II and the Rajasthan Rajya Vidyut Utpadan Nigam Ltd was decided on September 26, 2024. This case centers around the interpretation of specific provisions of the Income Tax Act, 1961 concerning the timing of contributions to the Provident Fund and Employee State Insurance. Background of the Case…