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https://help.tallysolutions.com/docs/te9rel49/Tax_Audit/audit_of_employers_contribution.htm

Auditing of Employer's Contribution

To Audit the Payment Vouchers related to Employer’s Contribution,

Refer Auditing of Bonus, PF, ESI Recoveries (Clause 16)

Note: Audit of Employer’s Contribution is treated exactly the same way as Bonus, PF, ESI Recoveries (clause 16).