Short Description:
ISBN: 978-81-9705-608-6
AUTHOR: CA. Arvind Tuli
Edition: 2024
Year: 1st Edn., 2024
Pages: 104
About Understanding applicability of Section 43B(h) to MSMEs |
Chapter 1 Background Chapter 2 Need for the Amendment in Income Tax Act Chapter 3 Certain deductions to be only on actual payment [Section 43B] Chapter 4 Section 43B(h) – A Detailed Analysis Chapter 5 Understanding Micro & Small Enterprises Chapter 6 Understanding Section 15 of MSMED Act and the Time Limit Chapter 7 Issues that may arise – a discussion Chapter 8 Will 43B(h) solve the problem? An opinion Annexure I Chart for time limits for Section 43B(h) Annexure II Chart for time limits u/s 15 of MSMED Act, 2006 Annexure III What if the supplier does not pay interest u/s 16 of the MSMED Act, 2006? Appendix 1 Provision of section 43B Appendix 2 The Micro, Small and Medium Enterprises Development Act, 2006 |
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