Sorry for the delay....
1. TDS is claimed as deduction as expenditure debited to P & L will be gross inclusive of TDS and hence if it is not paid it is bound to have claimed without making payment.
2. Section 40 speaks of disallowance of entire expenditure if the Tax is not paid, whereas 43B will be applicable to the extent of tax only.
3. The intention of Sec 43B is to seek early and prompt payment of all statutory dues whether it is in the form of TDS or any other taxes.
Section 43B states that
43B. Notwithstanding anything contained in any other provision of this Acta deduction otherwise allowable under this Act in respect of—
any sum payable by the assessee by way of tax, duty, cess or fee, by whatever name called, under any law for the time being in force, or]
Reading of the above provision makes it clear that all forms of taxes payable where such sums are allowed as deduction are to be allowed only payment basis. Since TDS is claimed as deduction, I believe the same falls within the purview of 43B.
Amir Bhai, ab tho man javo.