Analysis of Section 43B(h) of Income Tax Act, 1961

This article includes the following key pointers:

1. Introduction
2. Section 43B(h) of Income Tax
3. Applicability of Section 43B(h)
4. Section 15 of MSMED ACT, 2006
5. Classification of micro, small and medium Enterprise
6. Reporting in Tax Audit
7. Conclusion

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