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

by Arvind Tuli
Edition: 2nd Edition, 2024
Was Rs.395.00 Now Rs.336.00
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Product Details:

Format: Paperback
Pages: 104 pages
Publisher: Bharat Law House
Language: English
ISBN: 9788197469138
Dimensions: 24 X 5 X 17 CM
Publisher Code: 9788197469138
Date Added: 2024-08-27
Search Category: Lawbooks
Jurisdiction: Indian

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

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