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Employee's share of PF/ESI deposited after the statutory due date under the labour law (15th of next month) but before the ITR filing deadline.

Whether Section 43B grace period applies to employee contributions deemed income under Section 36(1)(va)?

No. Employee contributions must be deposited by the due date under the relevant labour law to be deductible. Section 43B grace period does not save them.

Employee PF/ESI is different from employer contribution - strict timeline applies.