{"id":38367,"date":"2023-04-08T13:27:15","date_gmt":"2023-04-08T07:57:15","guid":{"rendered":"https:\/\/plyinsight.com\/?p=38367"},"modified":"2023-04-26T10:33:24","modified_gmt":"2023-04-26T05:03:24","slug":"pay-msme-within-45-days","status":"publish","type":"post","link":"https:\/\/plyinsight.com\/hi\/pay-msme-within-45-days\/","title":{"rendered":"MSME \u0915\u094b 45 \u0926\u093f\u0928\u094b\u0902 \u092e\u0947\u0902 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0947\u0902"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><div class=\"vc_row wpb_row\"><div class=\"wpb_column column_container col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><span style=\"color: #000000;\">Finance minister in the recent year has been putting many amendments in the budget without much announcement. One of the amendments is made in Section 43B of the Income Tax Act, 1961,<\/span><\/p>\n<p><span style=\"color: #000000;\">The provisions of this section ensure that taxpayers do not claim deductions for amounts that are payable but have not been paid. <\/span><br \/>\n<span style=\"color: #000000;\"><strong>An amendment made to Section 43B of the Income Tax Act, 1961, has amended that payments made to Micro, Small and Medium Enterprises (MSMEs) that are not made within the due date i.e 45 days, will not be eligible for a deduction.<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">Section 15 of the Micro, Small and Medium Enterprises Development (MSMED) Act, 2006, pertains to the Payment to Micro and Small Enterprises. According to this section, every buyer who buys any goods or receives any services, from a micro or small enterprise, shall make payment to such enterprise for such goods or services within 45 days, from the day of acceptance of such goods or services.<\/span><\/p>\n<p><span style=\"color: #000000;\">This is now Boon to MSME but bane to all other Enterprises, those, that make purchases or obtain services from MSME, Now must maintain strict timeline to make payments to MSME within 45 days of its acceptance and if paid after due date, the deduction of such expense would be available after the payment is made, in the year payment is made.<\/span><\/p>\n<p><span style=\"color: #000000;\">Such harsh provision may be beneficial to MSME and would render getting payment on time, but may add financial pressure to other MSME as well and add unnecessary compliance burden and tax burden to other enterprises, as it would be difficult to maintain bill to bill payment entries. And non-compliance would render adding back the amount in profit and gain in business and profession and pay tax on the same.<\/span><\/p>\n<hr \/>\n<p><a href=\"https:\/\/plyinsight.com\/hi\/placement-offered\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-34610\" src=\"https:\/\/plyinsight.com\/wp-content\/uploads\/2022\/12\/Placement-Offered-300x64.jpg\" alt=\"\" width=\"975\" height=\"208\" srcset=\"https:\/\/plyinsight.com\/wp-content\/uploads\/2022\/12\/Placement-Offered-300x64.jpg 300w, https:\/\/plyinsight.com\/wp-content\/uploads\/2022\/12\/Placement-Offered-1024x219.jpg 1024w, https:\/\/plyinsight.com\/wp-content\/uploads\/2022\/12\/Placement-Offered-768x164.jpg 768w, https:\/\/plyinsight.com\/wp-content\/uploads\/2022\/12\/Placement-Offered-18x4.jpg 18w, https:\/\/plyinsight.com\/wp-content\/uploads\/2022\/12\/Placement-Offered-600x128.jpg 600w, https:\/\/plyinsight.com\/wp-content\/uploads\/2022\/12\/Placement-Offered.jpg 1440w\" sizes=\"auto, (max-width: 975px) 100vw, 975px\" \/><\/a><\/p>\n<hr \/>\n<p style=\"text-align: center;\"><span style=\"color: #000000;\"><strong>MSME \u0915\u094b 45 \u0926\u093f\u0928\u094b\u0902 \u092e\u0947\u0902 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0947\u0902<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">\u0935\u093f\u0924\u094d\u0924 \u092e\u0902\u0924\u094d\u0930\u0940 \u0939\u093e\u0932 \u0915\u0947 \u0935\u0930\u094d\u0937\u094b\u0902 \u092e\u0947\u0902 \u092c\u093f\u0928\u093e \u0915\u093f\u0938\u0940 \u0918\u094b\u0937\u0923\u093e \u0915\u0947 \u092c\u091c\u091f \u092e\u0947\u0902 \u0915\u0908 \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u0930 \u0930\u0939\u0947 \u0939\u0948\u0902\u0964 \u0907\u0938\u0940 \u0924\u0930\u0939 \u0915\u093e \u0938\u0902\u0936\u094b\u0927\u0928 \u0906\u092f\u0915\u0930 \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 1961 \u0915\u0940 \u0927\u093e\u0930\u093e 43\u092c\u0940 \u092e\u0947\u0902 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0902\u0964<\/span><br \/>\n<span style=\"color: #000000;\">\u0907\u0938 \u0916\u0902\u0921 \u0915\u0947 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928 \u092f\u0939 \u0938\u0941\u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902 \u0915\u093f \u0915\u0930\u0926\u093e\u0924\u093e \u0909\u0928 \u0930\u093e\u0936\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0915\u091f\u094c\u0924\u0940 \u0915\u093e \u0926\u093e\u0935\u093e \u0928\u0939\u0940\u0902 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u091c\u094b \u0926\u0947\u092f \u0939\u0948\u0902 \u0932\u0947\u0915\u093f\u0928 \u092d\u0941\u0917\u0924\u093e\u0928 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>\u0906\u092f\u0915\u0930 \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 1961 \u0915\u0940 \u0927\u093e\u0930\u093e 43\u092c\u0940 \u092e\u0947\u0902 \u0915\u093f\u090f \u0917\u090f \u0938\u0902\u0936\u094b\u0927\u0928 \u092e\u0947\u0902, \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948 \u0915\u093f \u0938\u0942\u0915\u094d\u0937\u094d\u092e, \u0932\u0918\u0941 \u0914\u0930 \u092e\u0927\u094d\u092f\u092e \u0909\u0926\u094d\u092f\u092e\u094b\u0902 (\u090f\u092e\u090f\u0938\u090f\u092e\u0908) \u0915\u094b \u0915\u093f\u090f \u0917\u090f \u091c\u094b \u092d\u0941\u0917\u0924\u093e\u0928 \u0926\u0947\u092f \u0924\u093f\u0925\u093f \u092f\u093e\u0928\u0940 45 \u0926\u093f\u0928\u094b\u0902 \u0915\u0947 \u092d\u0940\u0924\u0930 \u0928\u0939\u0940\u0902 \u0915\u093f\u090f \u0917\u090f \u0939\u0948\u0902, \u0915\u091f\u094c\u0924\u0940 \u0915\u0947 \u0932\u093f\u090f \u092a\u093e\u0924\u094d\u0930 \u0928\u0939\u0940\u0902 \u0939\u094b\u0902\u0917\u0947\u0964<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">\u0938\u0942\u0915\u094d\u0937\u094d\u092e, \u0932\u0918\u0941 \u0914\u0930 \u092e\u0927\u094d\u092f\u092e \u0909\u0926\u094d\u092f\u092e \u0935\u093f\u0915\u093e\u0938 (MSMED) \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 2006 \u0915\u0940 \u0927\u093e\u0930\u093e 15 \u0938\u0942\u0915\u094d\u0937\u094d\u092e \u0914\u0930 \u0932\u0918\u0941 \u0909\u0926\u094d\u092f\u092e\u094b\u0902 \u0915\u094b \u092d\u0941\u0917\u0924\u093e\u0928 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0939\u0948\u0964 \u0907\u0938 \u0916\u0902\u0921 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930, \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0916\u0930\u0940\u0926\u093e\u0930 \u091c\u094b \u0915\u093f\u0938\u0940 \u0938\u0942\u0915\u094d\u0937\u094d\u092e \u092f\u093e \u0932\u0918\u0941 \u0909\u0926\u094d\u092f\u092e \u0938\u0947 \u0915\u094b\u0908 \u0938\u093e\u092e\u093e\u0928 \u0916\u0930\u0940\u0926\u0924\u093e \u0939\u0948 \u092f\u093e \u0915\u094b\u0908 \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930\u0924\u093e \u0939\u0948, \u0910\u0938\u0947 \u0938\u093e\u092e\u093e\u0928 \u092f\u093e \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f, \u0910\u0938\u0947 \u0909\u0926\u094d\u092f\u092e \u0915\u094b, \u0910\u0938\u0947 \u0938\u093e\u092e\u093e\u0928 \u092f\u093e \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0938\u094d\u0935\u0940\u0915\u0943\u0924\u093f \u0915\u0947 \u0926\u093f\u0928 \u0938\u0947 45 \u0926\u093f\u0928\u094b\u0902 \u0915\u0947 \u092d\u0940\u0924\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0947\u0917\u093e\u0964<\/span><\/p>\n<p><span style=\"color: #000000;\">\u092f\u0939 \u0905\u092c MSME \u0915\u0947 \u0932\u093f\u090f \u0935\u0930\u0926\u093e\u0928 \u0939\u0948, \u0932\u0947\u0915\u093f\u0928 \u0905\u0928\u094d\u092f \u0938\u092d\u0940 \u0909\u0926\u094d\u092f\u092e\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0905\u092d\u093f\u0936\u093e\u092a \u0939\u0948, \u091c\u094b MSME \u0938\u0947 \u0916\u0930\u0940\u0926\u093e\u0930\u0940 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902 \u092f\u093e \u0938\u0947\u0935\u093e\u090f\u0902 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u0909\u0928\u094d\u0939\u0947\u0902 \u0907\u0938\u0915\u0940 \u0938\u094d\u0935\u0940\u0915\u0943\u0924\u093f \u0915\u0947 45 \u0926\u093f\u0928\u094b\u0902 \u0915\u0947 \u092d\u0940\u0924\u0930 MSME \u0915\u094b \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0938\u0916\u094d\u0924 \u0938\u092e\u092f \u0938\u0940\u092e\u093e \u092c\u0928\u093e\u090f \u0930\u0916\u0928\u0940 \u0939\u094b\u0917\u0940 \u0914\u0930 \u0905\u0917\u0930 \u092f\u0926\u093f \u0926\u0947\u092f \u0924\u093f\u0925\u093f \u0915\u0947 \u092c\u093e\u0926 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0924\u094b \u0907\u0938 \u0924\u0930\u0939 \u0915\u0940 \u0915\u091f\u094c\u0924\u0940 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u0917\u090f \u0935\u0930\u094d\u0937 \u092e\u0947\u0902, \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u091c\u093e\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 \u0935\u094d\u092f\u092f \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u094b\u0917\u093e\u0964<\/span><\/p>\n<p><span style=\"color: #000000;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-26454 alignleft\" src=\"https:\/\/plyinsight.com\/wp-content\/uploads\/2022\/02\/Neeraj-Garg-300x286.png\" alt=\"\" width=\"94\" height=\"89\" srcset=\"https:\/\/plyinsight.com\/wp-content\/uploads\/2022\/02\/Neeraj-Garg-300x286.png 300w, https:\/\/plyinsight.com\/wp-content\/uploads\/2022\/02\/Neeraj-Garg-13x12.png 13w, https:\/\/plyinsight.com\/wp-content\/uploads\/2022\/02\/Neeraj-Garg.png 398w\" sizes=\"auto, (max-width: 94px) 100vw, 94px\" \/>\u0907\u0938 \u0924\u0930\u0939 \u0915\u0947 \u0915\u0920\u094b\u0930 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928 \u090f\u092e\u090f\u0938\u090f\u092e\u0908 \u0915\u0947 \u0932\u093f\u090f \u092b\u093e\u092f\u0926\u0947\u092e\u0902\u0926 \u0939\u094b \u0938\u0915\u0924\u0947 \u0939\u0948\u0902 \u091c\u093f\u0928\u094d\u0939\u0947\u0902 \u0938\u092e\u092f \u092a\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0939\u094b\u0917\u093e, \u0932\u0947\u0915\u093f\u0928 \u0905\u0928\u094d\u092f \u090f\u092e\u090f\u0938\u090f\u092e\u0908 \u092a\u0930 \u092d\u0940 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0926\u092c\u093e\u0935 \u0921\u093e\u0932 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902 \u0914\u0930 \u0905\u0928\u094d\u092f \u0909\u0926\u094d\u092f\u092e\u094b\u0902 \u092a\u0930 \u0905\u0928\u093e\u0935\u0936\u094d\u092f\u0915 \u0905\u0928\u0941\u092a\u093e\u0932\u0928 \u092c\u094b\u091d \u0914\u0930 \u0915\u0930 \u0915\u093e \u092c\u094b\u091d \u0921\u093e\u0932 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902, \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u092c\u093f\u0932 \u092d\u0941\u0917\u0924\u093e\u0928 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f\u092f\u094b\u0902 \u0915\u094b \u092c\u0928\u093e\u090f \u0930\u0916\u0928\u093e \u092e\u0941\u0936\u094d\u0915\u093f\u0932 \u0939\u094b\u0917\u093e\u0964 \u0917\u0948\u0930-\u0905\u0928\u0941\u092a\u093e\u0932\u0928, \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0914\u0930 \u092a\u0947\u0936\u0947 \u092e\u0947\u0902 \u0932\u093e\u092d \u0914\u0930 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u093f \u092e\u0947\u0902 \u0930\u093e\u0936\u093f \u0915\u094b \u0935\u093e\u092a\u0938 \u091c\u094b\u095c \u0926\u0947\u0917\u093e \u0914\u0930 \u0909\u0938 \u092a\u0930 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/span><\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row\"><div class=\"wpb_column column_container col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_raw_code wpb_raw_html wpb_content_element\" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<html>\n<head>\n<\/head>\n<body>\n  <marquee behavior=\"scrolling\" direction=\"left\" scrollamount=\"3\" seamless>\n    <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/plyinsight.com\/wp-content\/uploads\/2022\/10\/Logos-2.png\" width=\"800\" height=\"600\" alt=\"Natural\" \/>\n <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/plyinsight.com\/wp-content\/uploads\/2022\/10\/Logos-2.png\" width=\"800\" height=\"600\" alt=\"Natural\" \/>\n  <\/marquee>\n<\/body>\n<\/html>\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"Finance minister in the recent year has been putting many amendments in the budget without much announcement. One of the amendments is made in Section 43B of the Income Tax Act, 1961, The provisions of this section ensure that taxpayers do not claim deductions for amounts that are payable but have not been paid. An [...]","protected":false},"author":1,"featured_media":38368,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4326],"tags":[4337,1025,4336,493,4335,4338],"class_list":["post-38367","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-april-articles-2023","tag-busienss","tag-business","tag-enterprises","tag-msme","tag-msmed","tag-small-business"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pay MSME within 45 days - PLY INSIGHT<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/plyinsight.com\/hi\/pay-msme-within-45-days\/\" \/>\n<meta property=\"og:locale\" content=\"hi_IN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pay MSME within 45 days - 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