section 43b disallowed

BISWAJIT (service) (179 Points)

22 February 2019  
I have two queries regarding the disallowance for Expenses
1) if the employee contribution towards Epf & Esi payment after due date ie 15th of subsequent month by the company will disallow even make payment on or before due of income-tax returns.

2) employer payment will allow towards EPf & Esi on or before due date of return filing.

PLZ guide