Understanding applicability of Section 43B(h) to MSMEs


Book Details
TitleUnderstanding applicability of Section 43B(h) to MSMEs
Edition1st Edn., 2024
AuthorsCA. Arvind Tuli
PublisherBharat Publishers
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SKU: TG-BPG-UAOS43BHTM Categories: , , ,


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 1Background11
Chapter 2Need for the Amendment in Income Tax Act15
Chapter 3Certain deductions to be only on actual payment [Section 43B]16
Chapter 4Section 43B(h) – A Detailed Analysis29
Chapter 5Understanding Micro & Small Enterprises37
Chapter 6Understanding Section 15 of MSMED Act and the Time Limit45
Chapter 7Issues that may arise – a discussion53
Chapter 8Will 43B(h) solve the problem? An opinion72
Annexure IChart for time limits for Section 43B(h)75
Annexure IIChart for time limits u/s 15 of MSMED Act, 200676
Annexure IIIWhat if the supplier does not pay interest u/s 16 of the MSMED Act, 2006?77
Appendix 1Provision of section 43B81
Appendix 2The Micro, Small and Medium Enterprises Development Act, 200687

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