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EPF & ESI Contribution Tax Deduction for Employers: ITR Benefits Under Budget 2026

1. Introduction Employer contributions toward the Employees’ Provident Fund (EPF) and Employees’ State Insurance (ESI) serve dual purposes: they fulfil statutory obligations under labour laws while offering significant tax advantages under the Income Tax Act. Properly claiming these deductions can substantially reduce an employer’s taxable business income and overall tax liability. This comprehensive guide explains […]

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