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Interest paid on esi & pf

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(Querist)
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
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Gnanashekar.R

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Gnanashekar.R (Expert)
12 September 2016 Interest is not disallowed but penalty is disallowed

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