15/45 days credit period provision and sec 43 B(H) provision applicable for hospital tax audit

This query is : Resolved 

15 April 2024 sir,
Assessee maintained a private hospital tax audit filed every year. hospital creditors (equipment and other materials Puchases) amount rs:50 lacs as on dt:31-03-24
Doubt:
1. 15/45 days provision and sec 43 B(H) provision applicable for hospital.

15 April 2024 Yes it is applicable.


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