This included 4.27 crore women employees and 2.15 crore employees in enterprises not covered under the Goods and Services Tax (GST) regime or exempted from the CGST Act, 2017 and the job count has grown 6.8 times. The revision in the definition of MSMEs provided ease in doing business and promoted investment and employment. Moreover, […]
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Other than clause H, there are seven other clauses — a list of expenses allowed as deductions under the heading ‘Income from Business and Profession’ — under Section 43B for businesses and professionals while computing their taxable income. A section of MSMEs and traders in India is expecting the revision or revocation of the new […]
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