Section 43B: Deduction of certain payments only if actually paid

Ritik Chopra , Last updated: 06 May 2021  
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Any payment of sales tax, employers contribution to any provident fund, superannuation fund or gratuity fund, or any other fund for the welfare of employees will be allowed only in computing the income of that previous year in which such sum is actually paid by him. In case a deduction has already b

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Published by

Ritik Chopra
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Category Income Tax   Report

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