Section 43B: Deductible Expenses Beyond MSME Payments

Last updated: 13 May 2024

Introduction In recent times, a significant segment of Micro, Small, and Medium Enterprises (MSMEs) and traders in India has been closely monitoring developments related to Section 43B of the Income Tax Act, 1961. Specifically, attention has been drawn towards the implications of the new clause h

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Category Income Tax   Report

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