"I am Girish A. V., a finance professional with over a decade of experience in audit, taxation, and corporate law compliance. Currently, I serve as a Senior Audit Associate at Naveen Kumar D. V. & Associates, Chartered Accountants. My work spans GST and Income-tax litigation, statutory and internal audits, and advisory on MCA and FEMA. "
2023 Income Tax change (Sec 43B(h)) mandates that deductions for payments to Micro and Small Enterprises are allowed only when paid, if delayed beyond 45 days, complementing the MSMED Act.
