Sec 43b

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hitesh kansa (Querist)
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26 September 2014 income tax return extended u/s 139 its means 43B also extended for due date means TDS can be pay before due date plz guide me soon

Nikhil Kaushik online

Nikhil Kaushik online

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26 September 2014 normally yes. as 43B is linked to 139(1) due date. However, given that in the extension notification, 234A interest is proposed to be levied, there could be a possibility that department may argue against providing extension for 43B provisions. Nevertheless, as an assessee you should be able to defend your position on the bare provisions of the Act.