43B clarification

This query is : Resolved

eusuf (Querist)
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14 November 2017 one of my clients had duties and taxes which are outstanding as on 31.03.2017 and not paid till the date of filing return . such taxes are payable to foreign governments ,whether it attracts disallowance u/s 43B in the same way it also had withholding taxes deducted but not remitted to government .whether it attracts disallowance u/s 40a(ia)

ASHPAK ALI

ASHPAK ALI (Expert)
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14 November 2017 any sum payable by the assesses by way of tax, duties, cess or fees by whatever name called under any law for the time being in force must be paid before filling of return otherwise it will be disallowed as per section 43B.

Amol S Joglekar

Amol S Joglekar (Expert)
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14 November 2017 deduction otherwise allowable under this Act......
please enlighten is the tax to be paid to freign Govt falls under allowable deduction?

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