Whether 43 B applies to gst

This includes GST, customs duty or any other taxes paid. Interest paid on these taxes are also eligible for deduction. Employer contribution - Any contribution made by the employer towards benefit of their employees and comes under the category of a provident fund, gratuity or superannuation fund.

Section 43B largely includes a list of expenses that can only be claimed as a deduction if they are paid in full. TDS is a tax deducted on the deductee's behalf and deposited in the government's treasury, not an expense. As a result, TDS is not covered by section 43B and hence cannot be claimed as a deduction.