Section 43B(h) - Income Tax Implications w.r.t MSME from AY 2024-25

CA Pooja Dhoot , Last updated: 13 February 2024  
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Introduction Commencing from April 1, 2024 (AY 2024-25), Section 43B(h) of the Income Tax Act introduces significant changes concerning expenses related to purchases or services from Micro and Small Enterprises (MSMEs). What is Section 43B(h)? As per Section 43B Clause (h) of the Income

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CA Pooja Dhoot
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Category Income Tax   Report

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