Applicability of section 43B
This query is : Resolved
09 September 2010
Dear members,
whether non payment of professional tax within due date of filing the return attracts 43 B?
whether non payment of professional tax within due date of filing the return attracts 43 B?
Anil Kumar Meena
(Expert)
09 September 2010
Hi Rajendra,
Yes,professional tax attract sec 43B.
As per sec 43B the following statement proved that
"43B(a) 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"
Thanks,
Anil
Yes,professional tax attract sec 43B.
As per sec 43B the following statement proved that
"43B(a) 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"
Thanks,
Anil
Aditya Maheshwari
(Expert)
09 September 2010
Yes it is a statutory due and hence it would be disallowable u/s 43B
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