Understanding applicability of Section 43B(h) to MSMEs at Meripustak

Understanding applicability of Section 43B(h) to MSMEs

Books from same Author: CA. Arvind Tuli

Books from same Publisher: Bharat Law House Pvt. Ltd.

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  • General Information  
    Author(s)CA. Arvind Tuli
    PublisherBharat Law House Pvt. Ltd.
    Edition1st edition
    ISBN9788197056086
    Pages104
    Bindingpaperback
    LanguageEnglish
    Publish YearMarch 2024

    Description

    Bharat Law House Pvt. Ltd. Understanding applicability of Section 43B(h) to MSMEs by CA. Arvind Tuli

    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