Determination of due date excludes application of payment-based deduction rule, clarifying timing of tax deductions.

The amendment adds Explanation 2 to clause (va) of section 36(1), clarifying that the provisions of section 43B shall not apply and shall be deemed never to have applied for the purposes of determining the "due date" under that clause, thereby excluding the payment-based rule in section 43B from affecting the timing of the specified deduction.

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