Income TaxParadigm Shift for Promoting timely payments to Micro and Small Enterprises Section 43BCA Hiren BhandariFebruary 23, 2023February 13, 2024 by CA Hiren BhandariFebruary 23, 2023February 13, 2024201 1985 Paradigm Shift for Promoting timely payments to Micro and Small Enterprises Section 43B The Finance Bill 2023 has proposed an amendment in section 43B to...