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Bonus in case of transfer pricing

This query is : Resolved 

26 September 2014 one of our assessee is required to file the return before 30.11.2014 due to transfer pricing please advise which the last date for payment the bonus .provided by the company as payable in the books of accounts as on 31.03.2014.whether the bonus is to be paid before 30.09.2014 or 30.11.2014

26 September 2014 30.11.2014. refer proviso to section 43B

01 October 2014 it is 30.11.2014...........






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