Disallowance of payment to MSME - Beyond the due date

J. D. Shah Associates , Last updated: 06 September 2024  
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Legal provision - Section 43B(h) 43B(h) any sum payable by the assessee to a micro or small enterprise beyond the time limit specified in section 15 of the Micro, Small and Medium Enterprises Development Act, 2006 (27 of 2006), shall be allowed (irrespective of the previous year in which the liabil

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J. D. Shah Associates
(CA)
Category Income Tax   Report

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