Reporting of TDS unpaid till ITR filing FY 2018-19

The TDS payable amount is not expenditure. It's must be pay before filing of ITR...

But what if the amount is not paid till ITR filing date. I don't think it should be reported under section 43B in Tax Audit Report ( I have seen and asked various professionals that generally TDS is reported under point No 26 in TAR and if the amount is unpaid till ITR filing, this would lead to 100% disallowance instead of 30% disallowance).

Yes Sir You Have To Compalsary Report The Expense Details In Point No 26 & The Expense Will Be Disallow To Your P&L A/c

Yes... The TDS related Expenditures is disallowed. Then the TDS not required to pay...

Pawan ji, as per my opinion only the amount incurred referred to in Section 43B are to be reported in the point No 26. Why the expenses on which TDS is liable to be deducted be reported under this point. TDS is not covered under section 43B.

Any sum payable by the assessee by way of tax, duty, cess or fee, (by whatever name called, under any law for the time being in force

Pawan ji, if any TDS payable say Rs 75,000 is that sum payable by the assessee by way of tax, duty, cess or fee, then on the payment of the same we should be claiming the expense. In this case 75,000 is that sum which has not been paid in the FY 2018-19 but paid in FY 2019-20 and the same should be claimed as expense which is gonna be disallowed in any case since TDS cannot be claimed as an expense.
Under this clause 100% of the amount shall be disallowed whereas only 30% should be disallowed.

Moreover, there are other points which cover the reporting of TDS payable so why this should be specifically covered under this point 26.

@ Mr Rahul Rustagi.,

Understand that Expenditure which is related to TDS amount...

In case You deduct TDS for labour charges Rs. 100000/- @ 2% = 2000(tds). Then you will shown the table Rs 100,000/- not for 2000...

Are You understand now...
If Yes...
Disallow the expense amount which is related to the TDS Rs 75000