Financial Realities: Analyzing MSME Dues Disallowance Post Budget 2023

Ashwin Jain , Last updated: 20 January 2024  
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Amendment in Section 43B of Income Tax Act, 1961 (Certain expenses to be allowed on payment basis) by insertion of new clause (h) with effect from 01.04.2024 Brief Background The Finance Bill, 2023 introduced a significant amendment to the Income Tax Act, 1961 by adding a new clause (h) to Sec

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Ashwin Jain
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Category Union Budget   Report

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