Bonus and Commission paid to employees

Last updated at August 8, 2026 by

Note:-

If it is in nature of profit or dividend but disguised as bonus/commission,then deduction not allowed

 

Also as per Section 43B,

It should be actually paid till Return filing date,otherwise deduction not available(Refer Section 43B)

If declared but not paid till then,then no deduction.

Bonus and Commission paid to employees - Important Sections Of PGBP

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