Interest paid on esi & pf

This query is : Resolved 

10 September 2016 SIR/MADAM,

IS INTEREST PAID ON ESI AND PF LATE PAYMENT IS DISALLOWED UNDER INCOME TAX ACT,
IF YES UNDER WHICH SECTION IT WILL DISALLOWED

12 September 2016 Interest is not disallowed but penalty is disallowed



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