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Expenses allowed on Payment basis

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As per the Income tax provision certain Expenses are allowed only on the payment basis.... Statutory deductions are also one of them..
My query is if the payment of March Return is deducted and paid in subsequent year i.e from April till the due date of Tax audit would it be allowed as deduction in the same year or subsequent year?
Provision says deductions is allowed if it is deducted and paid.
Replies (2)
Yes the said expense is allowed as deduction in the same year if payments are made up to the return filling
Under section 43B Paid is important factor. the amount need to be paid to claim deduction if they are not paid then deduction can be claimed in future year in which payment is done


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