alleryStart learning →Statutory dues paid by which date are allowed in the year they accrued?
ADate of the audit report
BThirtieth of April next
CReturn due date under 139(1)
DEnd of the next quarter
Answer & Solution
Correct answer: C. Return due date under 139(1)
The proviso to section 43B treats sums paid on or before the due date for filing the return under section 139(1) as allowed for the year of liability.
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