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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 978-81-9746-913-8
Edition 2nd Edn., Sept. 2024
Pages 104
Authors CA. Arvind Tuli
Publisher Bharat Publishers
(Flat 27% Discount for a limited period + Free Shipping)
HSN/SAC Code49011010
SKU: TG-BPG-UOASTM Categories: , , ,

Description

Explore the “Understanding applicability of Section 43B(h) to MSMEs,” 2nd edition (September 2024) by CA Arvind Tuli. This concise 104-page guide, published by Bharat Publishers, provides a detailed examination of Section 43B(h) and its implications for MSMEs. Available now with a flat 27% discount for a limited period and free shipping. Order your copy today using ISBN 978-81-9746-913-8 to stay updated on crucial tax regulations affecting MSMEs.

Chapter Content Page
1 Background 11
2 Need for the Amendment in Income Tax Act 15
3 Certain deductions to be only on actual payment [Section 43B] 16
4 Section 43B(h) – A Detailed Analysis 29
5 Understanding Micro & Small Enterprises 37
6 Understanding Section 15 of MSMED Act and the Time Limit 45
7 Issues that may arise – a discussion 53
8 Will 43B(h) solve the problem? An opinion 74
Annexure Content Page
I Chart for time limits for Section 43B(h) 77
II Chart for time limits u/s 15 of MSMED Act, 2006 78
III What if the supplier does not pay interest u/s 16 of the MSMED Act, 2006? 79
1 Provision of section 43B 83
2 Micro, Small and Medium Enterprises Development Act, 2006 88

Additional information

Publisher

Bharat

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