According to one of the rules of interpretation of law, namely specific provision always prevails over general provision, TDS shall not be covered u/s 43B (General provision which coveres any tax) but also shall be covered u/s 40(a) (Specific provision which covers only TDS).
Now if there is the following question in mind of any one
that sec 40(a)(ia) does not cover TDS on salary, hence the same shall be coverd u/s 43B
in this context I would like to say that this approach is wrong due to the follwing reasons
(1) If the intention of law makers were to regulate TDS on salary, then the same would have been regulated u/s 40(a) itself.
(2) the nature of both section are quite different as follows:
u/s 43B only tax element is disallowed and
u/s 40(a)(ia) entire portion including tax element is disallowed.
Now it is very clear that the nature of payment of TDS on salary is matching with the nature of sec 40(a)(ia)
(3) From salary various deduction are made such as Provident fund, ESI, TDS. section 43B specifically covers Providend fund, ESI but not TDS. If the intention of law makers were to cover TDS under sec 43B, then TDS would have been also specifically covered under sec 43B.