Understanding applicability of Section 43B(h) to MSMEs


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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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 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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