https://www.taxtmi.com/article/detailed?id=17543 Differential income-tax-return due dates affect the period available to claim deductions for outstanding statutory sums under section 43B and to deposit TDS/TCS. Business taxpayers filing on a presumptive or non-audit basis face an earlier deadline than audit and transfer-pricing cases, creating a shorter payment window. A proposed corrective mechanism would permit an estimated deduction claim for qualifying payments expected by a later specified date, with a corresponding disallowance in the following year for amounts not paid. en-us Thu, 08 Oct 2026 08:49:12 +0530 Thu, 08 Oct 2026 08:49:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17543 Differential income-tax-return due dates affect the period available to claim deductions for outstanding statutory sums under section 43B and to deposit TDS/TCS. Business taxpayers filing on a presumptive or non-audit basis face an earlier deadline than audit and transfer-pricing cases, creating a shorter payment window. A proposed corrective mechanism would permit an estimated deduction claim for qualifying payments expected by a later specified date, with a corresponding disallowance in the following year for amounts not paid. Articles Income Tax Thu, 08 Oct 2026 08:49:12 +0530 https://www.taxtmi.com/article/detailed?id=17543