What is due date under section 43B

This query is : Resolved 

20 March 2023 what is due date under section 43B under income tax , for allowable as a expenses on payment of certain liabities.
For Companies
For Firms.
Fort Individuals.

21 March 2023 It's the relevant due date for filing ITR.
It's 31st July for non audit cases of individual and firm.
In case of tax audit cases and companies it's 31st October.



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