Section 43B compliance: Assessing officers may permit rectification to allow deductions when timely payment is later evidenced. Where payments covered by the first proviso to section 43B were in fact made on or before the due dates but evidence was not furnished with the return, Assessing Officers may entertain applications under the rectification procedure to revise intimation under section 143(1)(a) or orders under section 143(3) and decide the allowance of the deduction on merits; an earlier Board clarification to the contrary is modified.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Section 43B compliance: Assessing officers may permit rectification to allow deductions when timely payment is later evidenced.
Where payments covered by the first proviso to section 43B were in fact made on or before the due dates but evidence was not furnished with the return, Assessing Officers may entertain applications under the rectification procedure to revise intimation under section 143(1)(a) or orders under section 143(3) and decide the allowance of the deduction on merits; an earlier Board clarification to the contrary is modified.
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