Section 43B(h) for startups

Budget 2025 revised MSME investment limits to ₹2.5 Cr (Micro) and ₹25 Cr (Small). Learn how this impacts your Section 43B(h) payment compliance for FY 2025-26 The “45-day payment rule” under Section 43B(h) of the Income Tax Act caused significant disruption when first introduced. Recognizing the challenges, the government adjusted the MSME classification thresholds in…