15/45 days clause sec 43 b(h) applicable

kollipara sundaraiah (B.com) (2919 Points)

29 April 2024  
A Doctor maintained a private hospital tax audit itr filed every year purchase of medical equipment and other materials outstanding balance rs:50 lacs as on dt:31-03-24
question:
15/45 days clause and sec 43 b(h) both provisions applicable for hospital