Disallowance of gratuity

43B us basically related to taxes payment such as GST, property tax, PF etc and also include bonus payment, interest etc.. gratuity is not covered under this section.
40(A)(7) is related to provision of gratuity that wud be paid in future when employee leaves. so that provision is disallowed while assessing tax liability and allowed when it's actually paid

Section 40A(7)(a) provides that subject to the provisions of clause (b), no deduction shall be allowed in respect of any provision (whether called as such or by any other name) made by the assessee for the payment of gratuity to his employees on their retirement or on termination of their employment for any reason.

43B is inapplicable

Section 43B and Section 40A(7) of the Income Tax Act in India pertains to the disallowance of certain expenditures, including gratuity, for tax purposes.

Section 43B deals with the disallowance of certain expenses if they are not paid during the previous year but are paid before the due date of filing the income tax return. Under Section 43B, gratuity is disallowed if it is not paid by the due date of filing the return, even if it is paid before the end of the financial year.

Section 40A(7) empowers the assessing officer to disallow any expenditure claimed by the assessee in respect of any payment made to an employee as bonus, commission, gratuity, or other similar payments if such payments are not paid by the assessee by the due date of filing the return.

In summary, while both sections involve the disallowance of certain expenses, Section 43B focuses on the timing of payment relative to the due date of filing the return, while Section 40A(7) empowers the assessing officer to disallow expenses if they are not paid by the due date of filing the return.