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Understanding applicability of Section 43B(h) to MSMEs
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Book Details | |
Title | Understanding applicability of Section 43B(h) to MSMEs |
ISBN | 978-81-9705-608-6 |
Edition | 1st Edn., 2024 |
Pages | 104 |
Authors | CA. Arvind Tuli |
Publisher | Bharat Publishers |
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Description
Delve into the intricate details of Section 43B(h) and its impact on MSMEs with “Bharat?” This comprehensive guide titled ‘Understanding applicability of Section 43B(h) to MSMEs’ authored by experts provides insightful analysis, detailed charts, and discussions on related provisions, offering invaluable understanding. ISBN: 978-81-9705-608-6, Edition: 1st Edn., 2024, Author: CA. Arvind Tuli, Pages: 104, Publisher: Bharat Publishers. With a preface, insightful chapters, and helpful annexures, this book, published by Bharat, is an essential resource for professionals and practitioners seeking clarity on this crucial aspect of tax law.
Chapter | Contents | Pages |
Bharat? | 5 | |
Preface | 7 | |
Chapter 1 | Background | 11 |
Chapter 2 | Need for the Amendment in Income Tax Act | 15 |
Chapter 3 | Certain deductions to be only on actual payment [Section 43B] | 16 |
Chapter 4 | Section 43B(h) – A Detailed Analysis | 29 |
Chapter 5 | Understanding Micro & Small Enterprises | 37 |
Chapter 6 | Understanding Section 15 of MSMED Act and the Time Limit | 45 |
Chapter 7 | Issues that may arise – a discussion | 53 |
Chapter 8 | Will 43B(h) solve the problem? An opinion | 72 |
Annexure I | Chart for time limits for Section 43B(h) | 75 |
Annexure II | Chart for time limits u/s 15 of MSMED Act, 2006 | 76 |
Annexure III | What if the supplier does not pay interest u/s 16 of the MSMED Act, 2006? | 77 |
Appendix 1 | Provision of section 43B | 81 |
Appendix 2 | The Micro, Small and Medium Enterprises Development Act, 2006 | 87 |
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Publisher | Bharat |
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