Sec. 43b

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Shailendra Jaiswal, (Querist)
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17 September 2014 please tell me which kind of taxes, duties. cess are covered under sec. 43B and liable to report on 3CD - paid on or before of itr filling date,

tell me following are coverd or not

vat payable ( not P&L route }

TDS PAYABLE

service tax payable ( not P&L route }

Ganeshbabu K

Ganeshbabu K (Expert)
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17 September 2014 yes,

VAT payable tds payable and service tax payable as on 31.03.2014 has to be reported accordingly as applicable in tax auidit report

please read tax audit guidence note issued by icai for more clarity

Shailendra Jaiswal,

Shailendra Jaiswal, (Querist)
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18 September 2014 I WILL READ.
MY DOUBT IS IF ANY TAX, DUTIES ARE PAYABLE AND NOT IN THE NATURE OF EXP. THEN IT IS COVER UNDER SEC. 43B
AND WHAT WE DO IN TAX COMPUTATION IF IT NOT PAID ON OR BEFORE

Ganeshbabu K

Ganeshbabu K (Expert)
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18 September 2014 If not paid this amount have to added back
.
.
and company have to pay tax on it
.
.
and it is allowed in the year in which it is paid actually

Shailendra Jaiswal,

Shailendra Jaiswal, (Querist)
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22 September 2014 HOW ANY ITEM ARE DISALLOWED IF IT IS NOT DEBITED TO P&L A/C.