Income Tax : Understand Section 43B(h) of the Income Tax Act, MSME classification, payment timelines, tax disallowance, interest on delays, and...
Income Tax : Finance Act, 2023, has inserted section 43B(h) to facilitate timely payments to MSMEs by withholding deduction on account of delay...
Corporate Law : Learn how MSME Samadhaan helps small businesses file delayed payment claims and check status online. Explore application process, ...
Income Tax : Section 43B(h) mandates timely payment to MSMEs for tax deduction eligibility. Delayed payments will only be deductible after actu...
Income Tax : Understand Section 43B(h) of the Income Tax Act on timely payments to MSEs, its applicability, time limit, consequences, and manda...
CA, CS, CMA : Explore recent updates on corporate tax rates, MSME concerns over tax deductions, and GST rates for shawls as addressed in Lok Sab...
Income Tax : Punjab Accountants Association urges Finance Minister to amend Section 43(B)(h) for MSMEs, proposing better payment timelines and ...
Income Tax : Discover how proposed amendment in Section 43B of Income Tax Act, 1961, affects MSMEs. Learn about potential challenges and sugges...
Income Tax : Live Webinar with Book on Section 43B(h) (Financial Fitness) on 10th May 2024, 6:00 pm to 8:00 pm. CA Manoj Lamba will break down ...
Income Tax : Explore how the new 43 B (h) clause of the IT Act impacts Kerala Textiles and Garments Dealers Welfare Association and their appea...
Income Tax : Pune ITAT condonès 191-day delay in tax appeal after assessment order email went to spam; remits case for merits review, citing j...
Income Tax : ITAT Pune held that delay in filing of an appeal before CIT(A) condoned due to company’s financial position and non-pursuing of ...
Income Tax : ITAT Ahmedabad held that no disallowance under Section 43B of the Act can be made when deduction is not claimed in the profit and ...
Income Tax : The assessee company, engaged in the business of real estate, having multiple ongoing projects of construction and also selling up...
Income Tax : ITAT Surat remands PF/ESIC disallowance case due to reporting error by auditor. AO to verify facts and reassess based on corrected...
Income Tax : Central Board of Direct Taxes (CBDT) has recently issued a crucial notification concerning the payment of interest on loans to Non...
Corporate Law : Explore how the recent policy update impacts MSMEs and traders regarding delayed payment benefits under the MSMED Act, 2006. Insig...
Income Tax : Disallowances made under sections 32, 40(a)(ia), 40A(3), 43B, etc. of the Act and other specific disallowances, related to the bus...
Income Tax : Income Tax Circular No. 22/2015 W.c.f. 1.4.1988, the settled position is that if the assessee deposits any sum payable by it by wa...
Income Tax : Whether the liability has been deferred or not has to be considered not from the simplistic point of the term 'defer' but in conte...
Explore FAQs on the recent amendment to Section 43B of the Income Tax Act, 1961, affecting MSME payments. Learn about applicability, consequences, and practical compliance.
ITAT Raipur held that delayed deposit of employees share of contribution towards ESI/PF for A.Y. 2018-19 allowed as deduction.
Explore the impact of amended Section 43B(h) under the Income Tax Act, 1961, effective from FY 2023-24. Learn about timely payments to MSME suppliers, disallowances, and the consequences for taxable income.
Explore the latest changes in Section 43B(h) of the Income Tax Act, affecting payments to Micro and Small Enterprises. Learn the implications, compliance steps, and safeguard your business.
“Understand Section 43B(h) of the Income Tax Act, disallowing delayed payments to Micro & Small Enterprises. Learn about applicability, impact on taxable income, and more.
1 अप्रैल 2023 से आयकर कानून में बदलाव! जानिए कैसे नया प्रावधान सूक्ष्म और लघु उद्यमों को समय पर पैसा प्रदान करने में मदद कर रहा है।
Explore impact of Section 43B(h) on Micro & Small Enterprises payments. Learn criteria, MSME Act details, scenarios, and compliance recommendations.
Explore the implications of the recent Income Tax amendment to Section 43B affecting MSMEs. Understand how timely payments are crucial and the potential impact on tax liability.
Explore the latest Section 43B amendment in the Income Tax Act, 1961, its targeted impact on Micro and Small Enterprises (MSMEs), compliance recommendations, and practical case studies. Stay informed for effective financial management.
Explore latest Section 43B amendment, its impact on MSMEs, compliance measures, and how it reshapes deductions. Stay informed for financial success.
