09 January 2008
Under Sec.43(B)(a) Any sum pAyable by way of tax ,Duty,Cess or fee under any law for the time being in force are allowed only on cash basis. The above sum can be paid by the assessee on or before the due date for furnishing the Return.
10 January 2008
Even if added back , it will be allowed in next year when TDS is paid . So the only issue is your total income for the year after addition for default in TDS . If it is within your limits .........you are getting extra deduction in next year ..........it depends on the facts of the case
CAclubindia
