08 April 2015
Dear all one of my client has not paid any electricity bill during the entire FY 2014-15 hence RS. 191243 had been due in that proceeding FY. plz let me know does my client can avail deduction of RS. 191243 on the due basis while filling income tax return..
08 April 2015
Sec.43B will not applicable to electricity charges.So, your client can avail the deduction in respect of electricity charges on due basis.