Is it mandatory to quote the date of payment of VAT in clause 26 B of the form 3 CD, even if the same has not been claimed as an expense in computing the profit?
In short, whether the disallowance u/s 43B is attracted even in case of statutory dues, which are not claimed as an expense/deduction in computing the profits?
Ok.
But section 43B begins with "Notwithstanding anything contained in any other provision of this Act".
Kothari Jain Patil & Chartered Accountants
Pune
CA Inter
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