Form 3cd (regarding 43b)

Hello Everyone,

 While giving details under clause 21 relating to items falling under 43B. is it neccesary to give details of  delays in remittances on any tax during the year or delays exsisting on the 31st march are to be given??

suppose a company has paid service tax delayed by 1 month before 31st march is that to be shown in annexure??

thanks in advvance