About this document
Section 43B(h) Disallowance Overview by Maunik Parikh is a document available to read on EtoBox.
The document discusses Section 43B(h) of the Income Tax Act which disallows certain expenses if payments to registered micro and small enterprises are not made within a stipulated timeframe. There is debate around whether this provision unfairly penalizes businesses, especially during financial strain, or serves as a deterrent for timely tax compliance. The document provides background and context on the provision and perspectives from both sides of the debate.
- Author
- Maunik Parikh
- Language
- EN