26 September 2014
Yes. From the assessment year 2004-05, belated remittance of employers’ contribution to the welfare funds of the employees is eligible for deduction u/s 43B. Please refer the amendments made in the Finance Acr,2003.
26 September 2014
But it says that the proof of payment should be attached with the income tax return and it is not possible to attach the same as per rule 12
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