Expenses allowed on Payment basis

vivek shah (51 Points)

03 October 2020  
As per the Income tax provision certain Expenses are allowed only on the payment basis.... Statutory deductions are also one of them..
My query is if the payment of March Return is deducted and paid in subsequent year i.e from April till the due date of Tax audit would it be allowed as deduction in the same year or subsequent year?
Provision says deductions is allowed if it is deducted and paid.