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<h1>'Payment Made' Defined as Actual Disbursement, Key for Section 35ABA of Income Tax Act 1961</h1> 'Payment has actually been made' refers to the actual disbursement of expenditure, regardless of the accounting period in which the liability was incurred, as per the accounting method consistently used by the taxpayer. This definition is relevant for section 35ABA of the Income Tax Act 1961.