43B-int. on service tax,excise duty

can any one answer following

interest on service tax ,excise duty,sales tax etc.is it statutory dues attracting provision of 43B?

do we have to make payment this before the due date?

Replies (1)

Interest on overdue duty, tax ,cess is also a statutory liability as like duty, tax, cess. Hence provisions laid out in sec.43B shall apply for interest on statutory dues.

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