Reporting of TDS unpaid till ITR filing FY 2018-19

If TDS payable U/s 194C amounting to Rs 75,000/- was unpaid till date of furnishing of ITR for FY 2018-19. Whether it is correct to report the said amount under Point No 26 of Tax Audit Report where it asks for the expenses referred to in section 43B (Expenses which are incurred during the year but not paid till ITR filing date)