https://www.taxtmi.com/article/detailed?id=8225 The proviso to Section 43B is an elective privilege permitting deduction in the year of accrual if the assessee actually pays the specified sums on or before the return filing due date and furnishes evidence of payment with the return; alternatively, the assessee may defer claim until actual payment in a later year. Practical issues arise where assessing officers seek additional proof, and preponement of filing deadlines has reduced the period within which the proviso can be exercised. en-us Tue, 30 Oct 2018 09:57:54 +0530 Tue, 30 Oct 2018 09:57:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8225 The proviso to Section 43B is an elective privilege permitting deduction in the year of accrual if the assessee actually pays the specified sums on or before the return filing due date and furnishes evidence of payment with the return; alternatively, the assessee may defer claim until actual payment in a later year. Practical issues arise where assessing officers seek additional proof, and preponement of filing deadlines has reduced the period within which the proviso can be exercised. Articles Income Tax Tue, 30 Oct 2018 09:57:54 +0530 https://www.taxtmi.com/article/detailed?id=8225