Understanding applicability of Section 43B(h) to MSMEs by CA Arvind Tuli is a book on Conferenza, priced at ₹355 (10% off MRP ₹395). Published by Bharat Law House. Order online with fast delivery across India.
- Price
- ₹355 · 10% off
- Edition
- 2nd Edn., Sept. 2024
- Pages
- 104
Understanding applicability of Section 43B(h) to MSMEs
Bharat Law House
Book Specifications
- Edition2nd Edn., Sept. 2024
- Edition
- 2nd Edn., Sept. 2024
- Pages
- 104
- Author
- CA Arvind Tuli
About this book
Deep dive into Section 43B(h) of the Income Tax Act and its application to MSMEs. This book walks you through the amendment's rationale, detailed legal analysis, and practical issues you may face as a business owner or practitioner handling MSME tax compliance.
At a glance
| Edition | 2nd Edn., Sept. 2024 |
| Pages | 104 |
| Author | CA Arvind Tuli |
What's inside
- Detailed analysis of Section 43B(h) and its legislative intent
- Understanding Micro & Small Enterprises classification under the MSMED Act
- Time limits under Section 15 of MSMED Act, 2006 and Section 43B(h)
- Practical issues and disputes that may arise in implementation
- Reference charts and full text of relevant statutory provisions included
Who should buy this
- Tax practitioners and CAs advising MSME clients on deduction timing
- Business owners running micro or small enterprises
- Students preparing for CA/CS exams covering direct tax and corporate law
Publisher's description
Edition: 2nd Edn., Sept. 2024
ISBN: 978-81-9746-913-8
Pages: 104
Author: CA. Arvind Tuli
Chapter 1 Background
Chapter 2 Need for the Amendment in Income Tax Act
Chapter 3 Certain deductions to be only on actual payment [Section 43B]
Chapter 4 Section 43B(h) – A Detailed Analysis
Chapter 5 Understanding Micro & Small Enterprises
Chapter 6 Understanding Section 15 of MSMED Act and the Time Limit
Chapter 7 Issues that may arise – a discussion
Chapter 8 Will 43B(h) solve the problem? An opinion
Annexure I Chart for time limits for Section 43B(h)
Annexure II Chart for time limits u/s 15 of MSMED Act, 2006
Annexure III What if the supplier does not pay interest u/s 16 of the MSMED Act, 2006?
Appendix 1 Provision of section 43B
Appendix 2 The Micro, Small and Medium Enterprises Development Act, 2006
Frequently asked questions
What is Understanding applicability of Section 43B(h) to MSMEs?+
Deep dive into Section 43B(h) of the Income Tax Act and its application to MSMEs. This book walks you through the amendment's rationale, detailed legal analysis, and practical issues you may face as a business owner or practitioner handling MSME tax compliance. At a glance Editio
Who is the author of Understanding applicability of Section 43B(h) to MSMEs?+
CA Arvind Tuli (Bharat Law House).
How much does Understanding applicability of Section 43B(h) to MSMEs cost?+
Understanding applicability of Section 43B(h) to MSMEs is available for ₹355 (MRP ₹395) on Conferenza, with fast delivery.
Which edition of Understanding applicability of Section 43B(h) to MSMEs is this, and is it the latest?+
This listing is the 2nd Edn., Sept. 2024. Editions are revised for the latest syllabus and amendments — the current edition and its full details are shown on this page.
Is Understanding applicability of Section 43B(h) to MSMEs good for self-study?+
Understanding applicability of Section 43B(h) to MSMEs is a book, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.
Is Understanding applicability of Section 43B(h) to MSMEs available as a free PDF download?+
Understanding applicability of Section 43B(h) to MSMEs is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.