07/09/2026
๐๐ฒ๐น๐ฎ๐๐ฒ๐ฑ ๐ ๐ฆ๐ ๐ฃ๐ฎ๐๐บ๐ฒ๐ป๐๐ ๐๐ฎ๐ป ๐๐บ๐ฝ๐ฎ๐ฐ๐ ๐ฌ๐ผ๐๐ฟ ๐ง๐ฎ๐
๐๐ฒ๐ฑ๐๐ฐ๐๐ถ๐ผ๐ป
Under Section 43B(h), payments to eligible Micro and Small Enterprise suppliers that exceed the prescribed MSMED payment timeline may result in the related expense being deductible only in the year of actual payment.
Before closing your books, review your MSE payment timelines and avoid an unexpected tax impact.