Fwd: EPF/ESI Late Payment - S.36(1)(va) of the Act - Payment vs. Accrual of Salary

[Sunil MALOO]

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Sunil MALOO | Partner

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Surana Maloo & Co. | Chartered Accountants
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Ahmedabad - 380007 Gujarat (India)
+91-79-26651777/8
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---------- Forwarded message ----------
From: AHMEDABAD ICAI-UPDATE <icaiahmi...@gmail.com>
Date: Fri, Jul 6, 2018 at 1:32 PM
Subject: EPF/ESI Late Payment - S.36(1)(va) of the Act - Payment vs. Accrual of Salary
To: incom...@ahmedabad-icai.org

Dear Members,

The Hon'ble A'bad Tribunal in the decision of M/s Suzlon Energy Ltd., in ITA No. 764 & 765/Ahd/2016, held that due date for payment of PF and ESIC should be reckoned from the date of payment of salary instead of the month, of accrual of salary. For eg. if the salary of January is paid in the month of February, then the due date for depositing such EPF/ ESIC shall be 15th of March instead of 15th of Feb. The copy of the order is attached along with this E-mail.

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TEAM - AHMEDABAD BRANCH OF WIRC OF ICAI

AHMEDABAD BRANCH OF WIRC OF ICAI

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