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            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.

            <h1>Deductions on actual payment basis limit accrual claims unless payments are actually made and evidenced with returns.</h1> Section 43B requires that specified deductions are allowable only when actually paid, listing categories such as taxes, employer welfare fund contributions, employee bonuses, specified interest on borrowings, leave encashment, railway charges, and payments to micro or small enterprises; an exception (except for MSME-related clause) allows deduction if payment is made on or before the return filing due date with evidence. Payments to micro and small enterprises are deductible on accrual only if made within the statutory or agreed timelines; converted interest is not deemed paid and is deductible only when actually discharged.

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