Understanding applicability of Section 43B(h) to MSMEs (Record no. 356951)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00971nam a22002057a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20241022120025.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 241022b |||||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9788197056086 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | AACR-II |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 338.04 TUL |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Tuli, Arvind |
| 9 (RLIN) | 3578 |
| 245 ## - TITLE STATEMENT | |
| Title | Understanding applicability of Section 43B(h) to MSMEs |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | New Delhi |
| Name of publisher, distributor, etc. | Bharat Law House |
| Date of publication, distribution, etc. | 2024 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 103p. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Chapter 1 Background chapter 2 Need for the Amendment in Income Tax Act Chapter 3 Certain deductions to be only on actual payment [Section 43B] Chapter 4 Section 43B(h) – A Detailed Analysis Chapter 5 Understanding Micro & Small Enterprises Chapter 6 Understanding Section 15 of MSMED Act and the Time Limit Chapter 7 Issues that may arise – a discussion Chapter 8 Will 43B(h) solve the problem? An opinion Annexure I Chart for time limits for Section 43B(h) |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Law |
| 9 (RLIN) | 6717 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | MSME's |
| 9 (RLIN) | 6718 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Books |
| Date last seen | Total Checkouts | Full call number | Barcode | Price effective from | Koha item type | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Withdrawn status | Home library | Current library | Date acquired | Cost, normal purchase price |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2024-10-22 | 338.04 TUL | 176663 | 2024-10-22 | Books | Not Missing | Dewey Decimal Classification | Not Damaged | Gandhi Smriti Library | Gandhi Smriti Library | 2024-10-22 | 350.00 |