The Finance Act 2023 inserted Section 43B(h), which stipulates that any sum owed to Micro, Small and Medium Enterprises (MSME) for goods...

Introduction One of the conditions for availing exemptions under Sections 11 and 12 or Section 10(23C) is a requirement to get the audit...

Introduction Every bank, co-operative bank or a post-office shall deduct tax at source from any sum paid in cash from one or more...