section 36(1)(va)

Due Date Under Section 36(1)(va) Same as Section 43B – The Great Divide Among High Courts!

section 36(1)(va)Have you received the intimation of adjustment on account of Audit Report mentioning the delay in deposit of employees contribution to PF ESI etc this year? If there is any reporting in your tax audit report and the relevant field of the tax return for disallowance u/s 36(1)(va) does not match the amount disallowed under section36(1)(va)  in the tax return, I am sure CPC Bangalore must have raised a red flag by sending you an intimation for adjustment u/s 143(1)(ia). What to do in such a case? This post is dealing with the issue of proposed disallowance by CPC Banglore in recent time.