Payment of Bonus made to Employees before due date of filing ROI u/s 139 (1) of Income Tax Act are sufficient for Compliance of Section 43B of Act: ITAT allows appeal

Payment of Bonus - Employees before due date of filing ROI - due date of filing ROI - due date - filing ROI - Income Tax Act - ITAT allows appeal - ITAT - appeal - taxscan

The Income Tax Appellate Tribunal (ITAT) Bangalore Bench held that payment of bonus made to employees before the due date of filing return of income under Section 139(1) of Income Tax Act, 1961 are sufficient for compliance of section 43B of Income Tax Act . The assessee Mala Anand is an Individual, having income from…

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