44AB

1.
If suppose my sales in profit and loss accounts do not include sales tax (net of sales tax) and the sales tax paid is also not debited to profit and loss account, whether the sales tax payable for the year would be in the ambit of section 43B and i had to pay income tax on the unpaid amount of the sales tax which is under current liabilities and provisions as sales tax payable.


Eg. IF sales tax payable is Rs. 100000/- and the client is under tax audit and if the same amount is not paid within the due date of filing returns then whether the tax on same i.e, Rs. 33600/- would have to paid for the same as disallowance factor under section 43 B.


2.
Or only it is payable if the sales tax amount is debited to profit and loss account and the sales tax amount debited to P & L which is payable within due date is disallowed and tax is payable on the amount debited to P & L A/c.


if in 1st case if 43B is attracted then whether the tax paid is allowed as deduction for the tax to be payable for the subsequent year in which the sales tax is paid.
Pls. suggest.