Tag: Section 37(2)(g) MSME Income-tax Act 2025

Income Tax Notifications & Order IT

CBDT FAQ Deep-Dive Series #7: Section 43B Actual-Payment Deductions and the 43B(h) MSME Disallowance Under the Income-tax Act 2025 – How Section 37 Maps the Transition Before the September 30, 2026 Tax Audit

CA Adityavikram Banka

Section 43B becomes Section 37 of the Income-tax Act 2025 and 43B(h) becomes Section 37(2)(g). Period-aware guide to the MSME disallowance for the 30 Sept 2026 tax audit.