Bharat Understanding Applicability of Section 43B(h) To MSMEs

Bharat Understanding Applicability of Section 43B(h) To MSMEs

Contents

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

Weight 0.3 kg
bookauthor

CA. Arvind Tuli

binding

Paper back

edition

Edition 2024

hsn

49011010

isbn

9788197469138

language

English

publisher

Bharat Law House

Number of Pages

104

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Bharat Understanding Applicabi...