Summary On Implications Of Section 43B(h) - Payments Made To MSME

Sai Nithyashri , Last updated: 22 June 2024  
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APPLICABILITY These amendments will take effect from April 1, 2024, and will, accordingly, apply in relation to the assessment years 2024-2025 and subsequent assessment years. Disallowance u/s. 43B of the Act will be attracted in case the supplier is either a microenterprise or a small enter

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Sai Nithyashri
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Category Income Tax   Report

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