News & Media 15th Feb 2024

Amendments In ITA,1961 Making MSMEs & Big Corporates Jittery

Authors

Mitesh Jain Partner | Mumbai

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As we approach 31 March 2024, Section 43B(h) of the Income Tax Act has created chaos in the business community, as entities failing to make payments to micro and small enterprises within the prescribed time limits under the Micro, Small and Medium Enterprises Development Act (MSMED), 2006, may face temporary expense disallowances and higher upfront taxes.

Our Partner Mitesh Jain talks to Sheikh Rashid from BW Businessworld about the uncertainties faced by business owners regarding the applicability of Section 43B(h) of Income Tax Act, 1961 in the article “Amendments In ITA,1961 Making MSMEs & Big Corporates Jittery”.

Read his insights here

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