Taxmann’s Analysis | 35 FAQs on Section 43B Disallowance of the Sum Payable to Micro or Small Enterprises
Taxmann’s Analysis | 35 FAQs on Section 43B Disallowance of the Sum Payable to Micro or Small Enterprises

Author: Taxmann

Publisher: Taxmann Publications Private Limited

Published: 2024-02-15

Total Pages: 26

ISBN-13:

DOWNLOAD EBOOK

Section 43B of the Income-tax Act, 1961 provides a list of several expenses allowed as a deduction on a payment basis. Introduced by the Finance Act 2023, Section 43B(h) adds a new twist for businesses dealing with Micro and Small Enterprises (MSEs). Any sum payable to them beyond the time limit specified in the MSMED Act shall be allowed as a deduction in the previous year in which such sum is actually paid. This article provides frequently asked questions on Section 43B(h) and discusses the challenges it presents for businesses seeking to maintain smooth and compliant payment practices with MSEs.

GST Guide for Students
GST Guide for Students

Author: Ca Vivek Kr Agrawal

Publisher:

Published: 2020-06-14

Total Pages: 126

ISBN-13:

DOWNLOAD EBOOK

This book is specially for Beginners and Students who wants to have comprehensive knowledge about GST.Book contains more than 100 examples to make the reader understand about the new tax law in a very easy and clear manner.Book is not overloaded with too many stuff but has been kept simple with diagram and question answer patter. Language is too easy and topics are kept simple for the learner to have easy understanding.Broadly all the topic has been covered namely - Basic, CGST, SGST, IGST, Registrations, Time Value & Place of Supply, Input Tax Credit, Payments, Invoicing, Accounts & Records, Reverse Charge, TDS TCS, Composition Scheme, Return filing, Job Work, Refunds, Penalty, Assessments, Appeal and related provisions.Book is written by Vivek Kr Agrawal, who is a practicing CA and qualified Lawyer. He is having more than 10 years of knowledge in the taxation field. He is associated with various Management Institutes and delivers lectures on Taxation.

Guide to Compounding, Adjudication and Prosecution
Guide to Compounding, Adjudication and Prosecution

Author: K S Ravichandran

Publisher: Bloomsbury Publishing

Published: 2020-05-23

Total Pages: 834

ISBN-13: 9390176182

DOWNLOAD EBOOK

Highlights ? A complete guide to provisions, procedure and judicial precedents on offences and contraventions under the Company Law, Securities Laws and FEMA. ? Compounding of offences and adjudication of penalties and appeals thereof. ? Directions, disgorgement and settlement of proceedings under Securities Laws and other Relief and Remedies under the Companies Act, 2013. ? Search, seizure, enquiry, inspection and investigation under the Company Law, Securities Laws and FEMA. ? Crisp account of cognizable, bailable and non-bailable offences ? Trial procedures, and quashing of criminal complaints under the Criminal Procedure Code.

Audits of Banks
Audits of Banks

Author: American Institute of Certified Public Accountants. Banking Committee

Publisher:

Published: 1984

Total Pages: 220

ISBN-13:

DOWNLOAD EBOOK