Allowability of employer’s contribution to funds for the welfare of employees in terms of section 4313(b)

Income Tax, Income Tax Circulars/ Notification, Provident Fund (PF)

Circular No. 22/2015 F.No.279/Misc./140/201.5-1L1 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, 17thh December. 2015 Subject:- Allowability of employer’s contribution to funds for the welfare of employees in terms of section 4313(b) of the Income Tax Act. As per section 438 of the Act certain deductions arc…