https://www.taxtmi.com/article/detailed?id=9569 The document explains that the proviso to sub section (1) of section 43B permits claiming specified expenses if actually paid on or before the due date for furnishing the return under section 139. A regulatory extension created different due dates for TAR and ITR, so payments made after the TAR cutoff but before the ITR due date can be claimed in the ITR yet be absent from the TAR, causing mismatches. Recommended responses include accelerating payments, claiming in the next year, or filing ITR claiming post audit payments followed by revised TAR and revised ITR; an amendment aligning the proviso's reference date with TAR or an intermediate date is suggested. en-us Thu, 03 Dec 2020 09:59:45 +0530 Thu, 03 Dec 2020 09:59:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9569 The document explains that the proviso to sub section (1) of section 43B permits claiming specified expenses if actually paid on or before the due date for furnishing the return under section 139. A regulatory extension created different due dates for TAR and ITR, so payments made after the TAR cutoff but before the ITR due date can be claimed in the ITR yet be absent from the TAR, causing mismatches. Recommended responses include accelerating payments, claiming in the next year, or filing ITR claiming post audit payments followed by revised TAR and revised ITR; an amendment aligning the proviso's reference date with TAR or an intermediate date is suggested. Articles Income Tax Thu, 03 Dec 2020 09:59:45 +0530 https://www.taxtmi.com/article/detailed?id=9569