Finance Minister Nirmala Sitharaman has said that the government will repeal the changes made to Section 43B of the Income Tax Act which seeks payment to MSMEs within 45 days

Finance Minister Nirmala Sitharaman has said that the government will repeal the changes made to Section 43B of the Income Tax Act which seeks payment to MSMEs within 45 days

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May 29, 2024

Ramees

“If MSMEs want relaxation in payment beyond 45 days, then it is easy to make the changes. We will change it and go back to the original rule,” Sitharaman had said at an event in Ludhiana

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The new clause ‘h’ allows expenses to buyers on invoices from micro and small enterprises only if paid within 45 days in the year of actual payment instead of the year when it was incurred as an expense

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The clause came into effect on April 1 this year to address the challenge of delayed payments faced by MSMEs in the country

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Sitharaman said the changes, if any, to the rule will have to be done in the full budget in July under the new government as per the representations submitted by MSMEs

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As of May 29, 1.91 lakh delayed payment applications were filed by MSMEs since October 2017 involving Rs 43,532 crore

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Out of which, only 36,593 cases involving Rs 6,287 crore were disposed, as per data from MSME Samadhaan portal

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Recently, Federation of All India Vyapar Mandal (FAIVM) had called for repealing the clause as the traders are currently restricted to the benefit of priority sector lending under the MSME definition

Image source: Reuters

Image source: Reuters

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