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Format |
Printed Books |
Faculty Name |
Srinivasan Anand G |
Course Material Language |
English |
Package Details |
March 2025 Edition, Paperback Book. |
Item Code |
9789364559584 |
Study Material Format |
Printed Books |
Delivery |
Home Delivery within 7-10 days from the date of Payment Confirmation. |
Brand |
Taxmann |
No of Pages |
184 |
This book is a specialised guide explaining how the newly introduced provisions under Section 43B(h) of the Income-tax Act affect payments to Micro and Small Enterprises (MSEs). It also discusses how these provisions converge with the long-standing requirements of the MSME Development Act, 2006 (MSMED Act), particularly on timely settlement of dues and the consequences of non-compliance. It aims to provide in-depth clarity on every significant question and challenge that could arise while interpreting or applying Section 43B(h), especially from the buyer's perspective. It incorporates flowcharts, ready reckoners, illustrative case studies, and practical checklists.
This book is intended for the following audience:
The Present Publication is the 2025 Edition, authored by CA. Srinivasan Anand G. This book is amended upto 30th March 2025, with the following noteworthy features:
The coverage of the book is as follows:
The structure of the book is as follows:
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