accordint to section 43b
any sum payable by the assessee as an employer by way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees,
and section 2 (24)(x) any anount recieved by the employer from the employee towards pf will be treated as income in the hands of employer
but in you case there no contribution by the employee hence section 2 (24) and section 36 (1) (va) will not come in to picture
and hece total amount paid by the employer towards the pf including employee fund is allowable.
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