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bonus and leave encashment for the company as a exps

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(Querist)
16 March 2009 what is treatement of salary and leave encashment payable at the end of the year?
i.e. provisions made by the company for bonus and leave encashment and not paid till the filling of return?
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Ram Avtar Singh

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Ram Avtar Singh (Expert)
16 March 2009 No payable of leave encashment, leave should be commulative in leave registerin next year balance. & salary payable is libility of company. its credited to employee account.
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CA Nitin Wadhwani

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CA Nitin Wadhwani (Expert)
17 March 2009 If not paid, they are disallowed u/s 43(b)(2) and (6) respectively.
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CA. BIJENDER KR. BANSAL

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CA. BIJENDER KR. BANSAL (Expert)
09 April 2009 PROVISION IS TO BE MADE FOR BONUS AS WELL AS LEAVE ENCASHMENT. THESE ARE ALLOWED AS EXPENSE ONLY IF THESE ARE PAID BEFORE FILING OF INCOME TAX RETURN OTHERWISE THERSE ARE ADD BACK IN INCOME OF THE CONCERN.
(SECTION 43(B)(2) AND (6)
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