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Understanding applicability of Section 43B(h) to MSMEs EDITION 2024

Original price was: ₹395.Current price is: ₹280.

🔥 2 items sold in last 7 days

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SKU: 9788197469138 Categories: PROFESSIONAL, Professional Books

Estimated delivery:March 23, 2026 - March 25, 2026

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Overview:

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

Authors	CA. Chunauti H. Dholakia
Binding	Paperback
Edition	2024
HSN Code	49011010
ISBN	9788197469138
Publisher	BHARAT LAW HOUSE

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