Difference bewteen Section 43B and Section 28 in Taxation Law

Maine yeh dono concepts ko padhne se pehle socha tha simple hain, lekin exams ke papers ke baad feel hua ki mein to bilkul nahin samajh paa raha tha. Dono mein kya fark hai exactly?

Section 28 mein jo expenses deductible hain, woh mere hisaab se toh aise hai jismein koi bhi business ya profession ke liye expenses hote hain jo woh expenses jahaan tak related hain, toh uska deduction ho sakta hai. Lekin Section 43B mein jo deduction hain, woh expenses hain jo 6 mahine se kam ho jaate hain aur mere hisaab se to yeh expenses hain jo maine khud se invest karte hain.