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Table of Contents<\/p>\nToggle<\/span>

\ud83d\udcd8 Complete Guide with Latest Updates, Coverage & Examples<\/a><\/li>
\u2753 What is Section 43B?<\/a><\/li>
\ud83c\udfaf Purpose of Section 43B<\/a><\/li>
\ud83d\udccb Expenses Covered Under Section 43B<\/a><\/li>
\ud83d\uddd3\ufe0f When is Deduction Allowed?<\/a><\/li>
\ud83d\udca1 Example of Section 43B<\/a><\/li>
\u26a0\ufe0f Important Condition for PF & ESI<\/a><\/li>
\ud83d\udd0d Special Focus \u2013 Year-End Compliance<\/a><\/li>
\ud83d\udeab Common Mistakes Under Section 43B<\/a><\/li>
\ud83d\udcc9 Impact of Non-Compliance<\/a><\/li>
\ud83c\udf1f Why Section 43B is Important<\/a><\/li>
\ud83c\udfc1 Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n
<\/span>\ud83d\udcd8 Complete Guide with Latest Updates, Coverage & Examples<\/span><\/span><\/h3>\n
Section 43B of the Income-tax Act, 1961 is one of the most critical provisions for businesses at the time of financial year closing. It ensures that certain expenses are allowed as deduction only when they are actually paid, irrespective of the accounting method followed. This section plays a major role in year-end tax planning, audit, and compliance.<\/p>\n
<\/span>\u2753 What is Section 43B?<\/span><\/span><\/h3>\n
Section 43B states that specified expenses are allowed as a deduction only on actual payment basis, even if the taxpayer follows the mercantile system of accounting.<\/p>\n
\ud83d\udc49 Simply put:<\/p>\n
- \n
  Payment made = Allowed deduction<\/p>\n<\/li>\n<\/ul>\n
  <\/span>\ud83c\udfaf Purpose of Section 43B<\/span><\/span><\/h3>\n
  The main objective is:<\/p>\n
  \n
  \n
  \u2714 To prevent misuse of accrual accounting<\/p>\n<\/li>\n
  \n
  \u2714 To ensure timely payment of statutory dues<\/p>\n<\/li>\n
  \n
  \u2714 To avoid claiming deductions without actual payment<\/p>\n<\/li>\n<\/ul>\n
  <\/span>\ud83d\udccb Expenses Covered Under Section 43B<\/span><\/span><\/h3>\n
  The following expenses are allowed only on payment basis:<\/p>\n
  \ud83d\udd39 Statutory Dues<\/p>\n
  \n
  \n
  GST<\/p>\n<\/li>\n
  \n
  Customs duty<\/p>\n<\/li>\n
  \n
  Excise duty<\/p>\n<\/li>\n
  \n
  VAT (where applicable)<\/p>\n<\/li>\n<\/ul>\n
  \ud83d\udd39 Employee-Related Payments<\/p>\n
  \n
  \n
  Employer contribution to PF<\/p>\n<\/li>\n
  \n
  Employer contribution to ESI<\/p>\n<\/li>\n<\/ul>\n
  \ud83d\udd39 Other Key Expenses<\/p>\n
  \n
  \n
  Bonus or commission to employees<\/p>\n<\/li>\n
  \n
  Interest on loan from:<\/p>\n
  \n
  \n
  Banks<\/p>\n<\/li>\n
  \n
  Financial institutions<\/p>\n<\/li>\n
  \n
  NBFCs<\/p>\n<\/li>\n<\/ul>\n<\/li>\n
  \n
  Leave encashment<\/p>\n<\/li>\n<\/ul>\n
  <\/span>\ud83d\uddd3\ufe0f When is Deduction Allowed?<\/span><\/span><\/h3>\n
  Deduction is allowed in:<\/p>\n
  \u2714 Same Financial Year If payment is made on or before 31 March<\/p>\n
  \u2714 Next Financial Year (Still Allowed in Current Year) If payment is made before due date of return filing (Section 139(1)) \ud83d\udc49 This is a very important benefit.<\/p>\n
  <\/span>\ud83d\udca1 Example of Section 43B<\/span><\/span><\/h3>\n
  Case 1 \u2013 Payment Made Before Due Date<\/p>\n
  \n
  \n
  Bonus payable for FY 2025-26 = \u20b91,00,000<\/p>\n<\/li>\n
  \n
  Paid on: 30 June 2026<\/p>\n<\/li>\n
  \n
  Return filing due date: 31 October 2026 \u2714 Deduction allowed in FY 2025-26<\/p>\n<\/li>\n<\/ul>\n
  Case 2 \u2013 Payment Made After Due Date<\/p>\n
  \n
  \n
  Bonus payable = \u20b91,00,000<\/p>\n<\/li>\n
  \n
  Paid on: 15 November 2026 \u274c Not allowed in FY 2025-26 \u2714 Allowed in next year (FY 2026-27)<\/p>\n<\/li>\n<\/ul>\n
  <\/span>\u26a0\ufe0f Important Condition for PF & ESI<\/span><\/span><\/h3>\n
  \n
  \n
  Employer contribution \u2192 Covered under Section 43B<\/p>\n<\/li>\n
  \n
  Employee contribution \u2192 Governed by separate provisions (strict due date rules)<\/p>\n<\/li>\n<\/ul>\n
  Delay in employee contribution may lead to disallowance.<\/p>\n
  <\/span>\ud83d\udd0d Special Focus \u2013 Year-End Compliance<\/span><\/span><\/h3>\n
  Before closing FY 2025-26, businesses must ensure:<\/p>\n
  \n
  \n
  \u2714 PF \/ ESI paid on time<\/p>\n<\/li>\n
  \n
  \u2714 GST liability cleared<\/p>\n<\/li>\n
  \n
  \u2714 Bonus \/ commission paid or planned<\/p>\n<\/li>\n
  \n
  \u2714 Interest on loans paid<\/p>\n<\/li>\n
  \n
  \u2714 Leave encashment provision reviewed<\/p>\n<\/li>\n<\/ul>\n
  <\/span>\ud83d\udeab Common Mistakes Under Section 43B<\/span><\/span><\/h3>\n
  \n
  \n
  \u274c Booking expense but not making payment<\/p>\n<\/li>\n
  \n
  \u274c Missing return filing due date<\/p>\n<\/li>\n
  \n
  \u274c Confusing employee vs employer PF contribution<\/p>\n<\/li>\n
  \n
  \u274c Not tracking unpaid statutory dues<\/p>\n<\/li>\n
  \n
  \u274c Incorrect provision entries<\/p>\n<\/li>\n<\/ul>\n
  <\/span>\ud83d\udcc9 Impact of Non-Compliance<\/span><\/span><\/h3>\n
  If payment is not made:<\/p>\n
  \n
  \n
  Expense is disallowed<\/p>\n<\/li>\n
  \n
  Taxable income increases<\/p>\n<\/li>\n
  \n
  Higher tax liability<\/p>\n<\/li>\n
  \n
  Interest and penalties may apply<\/p>\n<\/li>\n<\/ul>\n
  <\/span>\ud83c\udf1f Why Section 43B is Important<\/span><\/span><\/h3>\n
  \n
  \n
  \u2714 Ensures genuine expense claim<\/p>\n<\/li>\n
  \n
  \u2714 Impacts tax computation directly<\/p>\n<\/li>\n
  \n
  \u2714 Critical for audit and assessment<\/p>\n<\/li>\n
  \n
  \u2714 Highly relevant for year-end planning<\/p>\n<\/li>\n<\/ul>\n
  <\/span>\ud83c\udfc1 Conclusion<\/span><\/span><\/h3>\n
  Section 43B is one of the most important provisions for businesses during financial year closing. It requires careful monitoring of statutory and specified payments to ensure that deductions are not disallowed. Businesses should review all outstanding liabilities before 31 March and ensure timely payments to optimise tax position and avoid future tax issues.<\/p>\n<\/body>","protected":false},"excerpt":{"rendered":"
  \ud83d\udcd8 Complete Guide with Latest Updates, Coverage & Examples Section 43B of the Income-tax Act, 1961 is one of the most critical provisions for businesses at the time of financial year closing. It ensures that certain expenses are allowed as deduction only when they are actually paid, irrespective of the accounting method followed. This section … Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":681,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[81,12,5],"tags":[],"class_list":["post-844","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-advisory-services","category-accounting-financial","category-audit-assurance"],"yoast_head":"\nSection 43B \u2013 Allowability of Expenses on Payment Basis (FY 2025-26) - Komplytek Blogs<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/komplytek.com\/blogs\/section-43b-allowability-of-expenses-on-payment-basis-fy-2025-26\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Section 43B \u2013 Allowability of Expenses on Payment Basis (FY 2025-26) - Komplytek Blogs\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udcd8 Complete Guide with Latest Updates, Coverage & Examples Section 43B of the Income-tax Act, 1961 is one of the most critical provisions for businesses at the time of financial year closing. 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<\/span>\ud83c\udfaf Purpose of Section 43B<\/span><\/span><\/h3>\nThe main objective is:<\/p>\n\n\n\u2714 To prevent misuse of accrual accounting<\/p>\n<\/li>\n\n\u2714 To ensure timely payment of statutory dues<\/p>\n<\/li>\n