43B disallowances - Write back in subsequent years

Where an expense was disallowed u/s 43B, eg. Bonus of Rs 1 lakh, say. in 2021 and then in subsequent FY 2022, in the books they write back the outstanding liability of 1 lakh, how will that additional income be reduced from PGBP in ITR?

Since it was already disallowed in Previous FY 2021, it can't be the income in the 2022. How to reduce that income in Schedule BP?

Timely help is appreciated!