Bonus to be allowed u/sec 43b_ tax audit

please read the following:

Notwithstanding anything contained in any other provision of this Act*, a deduction otherwise allowable under this Act in respect of—

 any sum payable as bonus or commission to employee for services rendered;

shall be allowed as deduction only in the previous year in which such sum is actually paid. This is irrespective of the previous year in which the liability to pay such sum was incurred by the as­sessee.

so deduction for 8 months only is allowed.