Section 43B (H) Of the Income Tax Act: Timely payments to MSMEs

Affluence Advisory , Last updated: 13 February 2024  
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The Finance Act, 2023 brought a significant change with the insertion of clause (h) (refer annexure) in section 43B of the Income Tax Act, 1961, (Act) which is with effect from Assessment year (AY) 2024-25 i.e., financial year (FY) 2023-24 and onwards. The intention of the government is to promot

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Attached File : 3650902_51137_section_43b_h_of_the_income_tax_act__timely_payments_to_msmes.pdf
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