Bharat’s Understanding applicability of Section 43B(h) to MSMEs by CA. Arvind Tuli

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Bharat’s Understanding applicability of Section 43B(h) to MSMEs by CA. Arvind Tuli – 2nd Edition September 2024.

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Bharat’s Understanding applicability of Section 43B(h) to MSMEs by CA. Arvind Tuli – 2nd Edition September 2024.

Bharat’s Understanding applicability of Section 43B(h) to MSMEs by CA. Arvind Tuli – 2nd Edition September 2024.

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

Details :

  • Publisher : Bharat Law House Pvt. Ltd.
  • Author : CA. Arvind Tuli
  • Edition : 2nd Edition September 2024
  • ISBN-13 : 9788197469138
  • ISBN-10 : 9788197469138
  • Pages : 104 pages
  • Language : English
  • Binding : Paperback
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