Section 43B(h) of Income Tax Act (2024)||MSME Payment within 45 Days Rule || Section 43b(h)
In this video we have discussed 5 cases where section 43B(h) will not be applicable for payment of MSME Supplier with in 15 days or 45 days.
5 Cases जहाँ MSME का 15 दिन या 45 दिन में पेमेंट करने वाला नियम लागु नहीं होगा
MSME Payment Within 45 Days | Section 43b(h) of Income Tax Act MSME | 45 Days Payment Rule in 2024.
MSME Payment within 45 Days Rule | Section 43b(h) of Income Tax Act.
Point-1
अगर आपने कोई (Assest Purchase) की है
Point-2
अगर सप्लायर MSME में रजिस्टर नहीं है
Point-3
अगर Supplier का (Outstanding) 1st April 2023 से पहले का है।
Point-4
अगर आप Presumptive Scheme के अंतरगत ITR-4 फाइल करते हैं
Point-5
आगर Supplier केवल Trading Business करता है।
msme payment within 45 days
msme 45 days rule
section 43b(h)
section 43b(h) of income tax act
45 days payment msme
msme 45 days
msme 45 days payment rule
msme 45 days payment
income tax section 43b h
section 43b h
msme rules 45 days
msme payment within 45 days income tax
clause h of section 43b