Financial Fitness- Ensuring Financial Stability Through Timely Payments In MSE

Name: Financial Fitness- Ensuring Financial Stability Through Timely Payments In MSE
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Book Details

Chapter 1 Introduction to Section 43B(h) of Income Tax Act 1961	1-14
Chapter 2 Whether Traders are Liable for Disallowance U/S 43B(h)?	15-35
Chapter 3 Wheather Udyam Registration is Mandatory or not?	36-46
Chapter 4 Apllicability of Section 43B(h) On Taxpayers Following Presumptive Taxation Secheme U/S 44AD/44ADA/44AE?	47-59
Chapter 5 Will the GST component be disallowed if the sum payable to MSE attracts Section 43B(h) disallowance?	60-66
Chapter 6 Whether terms mentioned on the invoice or purchase order Should be treated as an agreement?	67-83
Chapter 7 Which enterprise are covered under Micro and small enterprise	84-96
Chapter 8 Calculation of turnover and Investment for Classification of MSME	97-109
Chapter 9 What is time limit prescribed for making undersection 15 of MSMED act 2006?	110-118
Chapter 10 What is meant by the terms "the Appointed Day", "the day of acceptance", and "the day of deemed acceptance	119-127
Chapter 11 Whether Section 43(h) disallowance will also apply with respect to the amounts due towards the purchase of capital Goods?	128-134
Chapter 12 Can disallow under Section 43B(h) be made while computing book profit for MAT purpose?	135-142
Chapter 13 Will Section 43B(h) apply to fees payable to a CA firm?	143-151
Chapter 14 If the assessee follows a cash system of accounting,it will not hit by section 43B(h) of income Tax Act-1961?	152-157
Chapter 15 What if any charitable trust is making payment to an MSME?Will Section 43B(h) of apply?	158-164
Chapter 16 Are old outstanding dues to Micro and Small Enterprises (MSE) as of April,2023, or any ealierperiod subject to disallowance under section 43B(h)?	165-170
Chapter 17 Issue for consideration Section 43B of the Income Tax Act provided that certain deductions be allowed only in that previous year in which the specified sum is actually paid,irrespective of the previous year in which the liability to pay such sum was incurred according to the method of accounting regulary employed by the assessee	171-187
Chapter 18 How the various payment made to micro and small enterprises are appropriated while calculating the disallowance under section 43B(h) of Income Tax Ac-1961?	188-197
Chapter 19 Effective Date of Payment in case Payment by Cheque	198-205
Chapter 20 Statutory vs Contractual Dues	206-212
Chapter 21 Wheather disallowance under section 43B(h) in respect of outstanding dues to micro and small Enterprise would amount to deferred Tax Asset and required consideration in finacial statements?	213-220
Chapter 22 Wheather provisions appearing in balance sheet as on 31-03-2024 in respect of certain deductions/expenses in respect of audit fee, legal fee,accounting charges etc are liable fordisallowance under section 43B(h) of Income Tax Act-1961?	221-227
Chapter 23 How can an assessee identify that his supplier is a micro or small enterprise	228-237
Chapter 24 Whether interest under section 16 of MSMED Act 2006 is mandatory or optional?	238-250
Chapter 25 Amount of Interest inadmissble under section 23 of the Micro,Small and Medium Enterprises Development Act,2006[Clause 22 of Form No.3CD for Tax Auditu/s44AB of Income Tax Act-1961]	251-265
Chapter 26 Changes in Indian Income Tax Returns to Give Effect to Amendment of Section 43B(h) of Income Tax Act,1961	266-275
Chapter 27 Comprehensive Analysis of Amendments to Form 3CD Regarding Delayed Payments to MSEs	276-288
Chapter 28 Reporting Requirement as per Revised Schedule III of Companies Act,2013, Regarding New Aging Schedule of Creditors and its Impact on Calculation of Disallowance undr Section 43B(h) of income Tax Act,1961, and Payment of interest under Section 16 of MSMED Act,2006	289-293
Chapter 29 Wheather section 43B(h) disallowance also applicable on purchases directly debited tostock or purchase lying in stock in trade at year end?	284-296
Chapter 30 Wheather Disallowance under Section 43B(h) reversible n the year of actual payment?	296-304
Chapter 31 What if the due date for payment fails on a holiday or national holiday?Would a payment made on the next working day be condidered effective for the purpose of Section 43B(h) of the Income Tax Act,as well as for Sections 15,16,and 23 of the Micro,small and Medium Enterprises Development(MSMED)Act?	305-306
Chapter 32 Opportunities for Professinals and Business	307-309
Chapter 33 Auditors role in ensuring compliance with Section 43B(h) of the Income Tax Act-1961	310-312
Chapter 34 Whether isue of equity shares or debentures to Micro and Small Enterprise(MSE)suppliers will amount to Actual Payment?	313-316
Chapter 35 Case Study	317-330