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https://help.tallysolutions.com/docs/te9rel64/Payroll/Creating_Payable_Ledgers.htm

Creating Payable Ledgers (Payroll)

To process the Salary in Tally.ERP 9, you need to create the following payable ledgers:

Salary Payable Ledger

PF Payable Ledger

ESI Payable Ledger

NPS Payable Ledger

PF Admin Expenses Ledger