Section 43B(h)-Beneficial or Harmful

Section 43B(h)

Introduction [Section 43B(h)] Section 43B(h) of Income Tax Act, 1961 states that if the buyer(assessee) purchases any goods/ services from a supplier who is registered as a Micro and Small Enterprises under the MSMED Act, 2006 (MEDIUM ENTERPRISES NOT COVERED) AND who is manufacturer/ service providers (TRADERS NOT COVERED), the buyer shall make the payment … Read more

‘Unveiling Success: How Drishti IAS Transforms Dreams into IAS Achievements!”

Drishti IAS

Introduction In the pursuit of civil service excellence, Drishti IAS emerges as a guiding light, orchestrating the transformation of aspirations into tangible achievements. This institution stands as a testament to its commitment to nurturing the dreams of aspiring individuals and sculpting them into successful IAS officers. “Drishti The Vision” was established on November 1, 1999. … Read more