Section 29(1)(e) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 29(1)] [Section 29] [Entire Act]

Union of India - Subsection

Section 29(1)(e) in The Income Tax Act, 2025

(e)

(i)the amount of contribution received from an employee to which the provisions of section 2(49)(o) apply, if it is credited by the assessee to the account of the employee in the relevant fund or funds by the due date;

(ii)for the purposes of sub-clause (i), "due date" means the date by which the assessee is required as an employer to credit employee contribution to the account of an employee in the relevant fund under any Act, rule, order or notification issued under it or under any standing order, award, contract of service or otherwise and the provisions of section 37 shall not apply for determining the "due date" under this clause.

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Union of India - Subsection

Section 29(1)(e) in The Income Tax Act, 2025