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What is the effective date of the applicability of clause (h) of Section 43B?
What is the effective date of the applicability of clause (h) of Section 43B?
Under Section 43B(h), what is the time limit for business enterprises to pay MSMEs without a written agreement?
Under Section 43B(h), what is the time limit for business enterprises to pay MSMEs without a written agreement?
In case of late payment to an MSME, what is the applicable interest rate according to Section 43B(h)?
In case of late payment to an MSME, what is the applicable interest rate according to Section 43B(h)?
Who is entitled to Udyam registration for the benefit of Priority Sector Lending as per the Office Memorandum referred to in the text?
Who is entitled to Udyam registration for the benefit of Priority Sector Lending as per the Office Memorandum referred to in the text?
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What happens if there is a written agreement regarding payment timeline between a business enterprise and an MSME under Section 43B(h)?
What happens if there is a written agreement regarding payment timeline between a business enterprise and an MSME under Section 43B(h)?
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What is the purpose of Section 43B(h) of the Finance Act 2023?
What is the purpose of Section 43B(h) of the Finance Act 2023?
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In which assessment year will the change introduced in Section 43B(h) be applicable?
In which assessment year will the change introduced in Section 43B(h) be applicable?
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Under Section 43B(h), when is a sum payable by a larger enterprise to an MSME considered deductible?
Under Section 43B(h), when is a sum payable by a larger enterprise to an MSME considered deductible?
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What is a key condition for the applicability of Section 43B(h) regarding transactions between enterprises?
What is a key condition for the applicability of Section 43B(h) regarding transactions between enterprises?
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What does Section 43B(h) aim to address in the MSME industry?
What does Section 43B(h) aim to address in the MSME industry?
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