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Section 43b

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(Querist)
02 August 2011 Can anybody guide me about the applicability of section 43B of income Tax Act.

Is it applicable to a Proprietary Concern or a Partnership Firm which is Not Audited under Section 44 AB of Income Tax Act 1961.??

Please Reply As Early As Possible.
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
02 August 2011 43B is applicable for non-audit cases as well.
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DR GAURAV GUPTA FCA, FCS, LL.B

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DR GAURAV GUPTA FCA, FCS, LL.B (Expert)
02 August 2011 it is applicable for all assessee irrespective of their system of accounting as well




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