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

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SKU: 9788197469138
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Description

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
Additional information
Authors

CA. Chunauti H. Dholakia
Binding

Paperback
Edition

2024
HSN Code

49011010
ISBN

9788197469138
Publisher

BHARAT LAW HOUSE

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