https://www.taxtmi.com/acts?id=47047 Amendment introduces provisos to section 43B requiring that deductions for clause (a) items are permitted only where the sum has actually been paid on or before the due date for filing the return for the relevant previous year and evidence of payment is furnished with the return; and that deductions for clause (b) items are not allowed unless actually paid during the previous year on or before the due date as defined in the Explanation below clause (va) of section 36. en-us Tue, 07 Jan 2025 11:58:39 +0530 Tue, 07 Jan 2025 11:58:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47047 Amendment introduces provisos to section 43B requiring that deductions for clause (a) items are permitted only where the sum has actually been paid on or before the due date for filing the return for the relevant previous year and evidence of payment is furnished with the return; and that deductions for clause (b) items are not allowed unless actually paid during the previous year on or before the due date as defined in the Explanation below clause (va) of section 36. Act-Rules F. Acts / Amendment Acts Tue, 07 Jan 2025 11:58:39 +0530 https://www.taxtmi.com/acts?id=47047