MSME Rule. Pay within 45 days. 43b(h)

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Section 43B Deals with Certain deductions to be only on actual payment. New Clause (h) is added to this section to ensure timely payments to Micro and Small Enterprises (MSMEs) with effect from April 1, 2023 (FY 2023-24 & AY 2024-25). Details Explained in this video.

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