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