Section 43B defers deduction for specified expenses unless they are paid before the return filing due date — cash payments to creditors can increase taxable profit unexpectedly.
Common 43B items
- Tax, duty, cess, and interest payable to government
- Employer PF and ESI contributions
- Bonus and leave encashment payable to employees
- Payments to MSME suppliers beyond the 45-day window (as per law)
Plan payments with business tax filing, PF & ESI compliance, and tax audit support.
