APPLICABILITY OF SECTION 43B(H) | WHAT IS SECTION 43B(H) | SECTION43B(H) | MSME ENTERPRISES

Dear All,
Kindly Watch the video for below mentioned topics:
00:00 video introduction
00:35 what is section 43B(H)
02:21 applicability of section 43B(H) for 44AD/44ADA/44AE
02:52 no disallowance will be attracted under section 43B(h) for dues outstanding in relation to capital expenditure
03:13 If supplier is not registered under MSMED Act 2006, then disallowance u/s 43B(h) cannot be invoked for dues outstanding to them
03:41 this amendment is not applicable for an amount outstanding to micro and small enterprise as on 31/03/2023.
04:03 benefit of section 15 of MSMED act is not available to traders and hence 43B(h) cannot be made applicable to dues outstanding to traders.
#section43B
#msme
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