HomeSSCExcise duty and sales tax are allowed as deduction if paid before…………………. Excise duty and sales tax are allowed as deduction if paid before………………….By Admin / October 4, 2025 A. late date of filing of return. B. previous year end. C. before 31 st december of the previous year. D. after 31 st december of previous year. ✅ The correct answer is option A.