Disallowance u/s 43b of income tax act

Pranav Prasad Visapurkar (Final Student) (197 Points)

14 August 2016  

Is it mandatory to quote the date of payment of VAT in clause  26 B of the form 3 CD, even if the same has not been claimed as an expense in computing the profit?

In short, whether the disallowance u/s 43B is attracted even in case of statutory dues, which are not claimed as an expense/deduction in computing the profits?