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Provision

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(Querist)
08 April 2016 If salary increases with retrospective effect , do we need to take provision for PF along with salary by march end if we will pay in next year .
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
09 April 2016 Incase increment declared before March 31st then you have to consider the provision in the March closing

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