Section 43B (H) Of the Income Tax Act - Timely payments to MSMEs
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The 2023 Finance Act amends IT Act Section 43B, introducing clause (h) for timely MSMEs payments from FY 2023-24, supporting small businesses. The government intends to promote MSMEs by introducing section 43B (h) in the Act signifies a positive step towards ensuring timely payments to MSMEs. By disallowing deductions for expenses, unless payment is made within the specified time limit,<br>
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Section 43B (H) Of the Income Tax Act - Timely payments to MSMEs
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