https://www.taxtmi.com/circulars?id=5085 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. en-us Mon, 25 Oct 1993 00:00:00 +0530 Sat, 09 Aug 2008 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5085 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. Circulars Income Tax Mon, 25 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5085