Applicable on Purchase of Fixed Assets || Section 43B(h) of IT Act || Section 15 of MSMED Act ||
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Applicable on Purchase of Fixed Assets || Section 43B(h) of IT Act || Section 15 of MSMED Act || |
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Video From Digital CA |
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This Video Uploaded At 14-02-2024 03:44:10 |
Video Discription |
Fixed Assets की खरीद पर भी लागू है ? 31 मार्च 2024 से पहले लेनदारों को भुगतान करें अन्यथा आपको कुछ वित्तीय संकट का सामना करना पड़ेगा।
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#section43B(h) #43bh_incometax
Sec 43B(h) : “any sum payable by the assessee to a MICRO or SMALL enterprises beyond the time limit specified in section 15 of the Micro, Small and Medium Enterprises Development (MSMED) Act, 2006”
Section 15 in The Micro, Small And Medium Enterprises Development Act, 2006
15. Liability of buyer to make payment.—
Where any supplier, supplies any goods or renders any services to any buyer, the buyer shall make payment therefor on or before the date agreed upon between him and the supplier in writing or, where there is no agreement in this behalf, before the appointed day.
Provided that in no case the period agreed upon between the supplier and the buyer in writing shall exceed forty-five days from the day of acceptance or the day of deemed acceptance.
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Section 43B(h) of Income tax Act 1961 || Section 15 of MSMED Act 2006 || Payment to MSME new rule || |
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