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Regarding sec 40a&43b

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09 December 2013 what is the difference b/w Sec 40(a)& 43B in income tax.
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CA PARAS BAFNA

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CA PARAS BAFNA (Expert)
09 December 2013 Section 40(a) : The provisions of this clause requires the assessee to deduct TDS on certain payments which are being made to non residents/residents. Non deduction of TDS makes the expenditure diallowable.
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Section 43B: The provisions contained in this section prescribe for deduction of certialn taxes and expenses on payment basis, though the assessee follows Mercantile system of accounting.
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