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Sec 43b

This query is : Resolved 

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

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.



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