Understanding applicability of Section 43B(h) to MSMEs

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