CBDT directs AOs not to disallow employer's contribution to PF/ESI if paid before return filing due

IT: Section 43B of The Income-Tax Act, 1961 – Business Disallowance – Certain Deductions to be Allowed Only on Actual Payment - Employer's/Employee Contribution – Allowability of Employer's Contribution to Funds for Welfare of Employees in Terms of Section 43B(b)