Resources
Video Resources
Section 43B(h) Explanation – Part 1
Foundational concepts and applicability criteria of Section 43B(h).
Section 43B(h) Explanation – Part 2
Detailed compliance procedures and practical implications for businesses.
Analysis of Sec 43B(h)
Expert critical analysis of the latest amendments to Section 43B(h).
External Articles
Section 43B(h) Applicability – Part I
In-depth look at the applicability of Section 43B(h) regarding payments to micro and small enterprises.
Section 43B(h) Applicability – Part II
Continuing the analysis of Section 43B(h) with practical examples and compliance guidelines.
Downloadable Documents
A Guide to India's New Labour Codes (PDF)
A comprehensive analysis of the upcoming Labour Codes in India, covering Social Security, Industrial Relations, and Occupational Safety.
Unlock Growth with Employment Linked Incentives (PDF)
Detailed guide on Government schemes and incentives designed to promote employment-linked growth for businesses.
Presumptive Taxation Article (DOC)
Easy-to-understand guide on the Presumptive Taxation Scheme under the Income Tax Act for small taxpayers.
TDS on Remuneration to Partners (PDF)
Technical analysis of Tax Deducted at Source (TDS) provisions concerning payments made to partners in a firm.
Renting of Immovable Property (PDF)
Guidelines on the tax implications of renting commercial and residential immovable property in India.
Income Tax Act 2025 Guide (PDF)
An expert summary of major amendments and provisions in the Income Tax Act for the upcoming financial year.
TDS Provisions Income Tax Act 2025 (PDF)
A deep dive into the revised TDS rates and compliance requirements under the latest Income Tax provisions.
Section 115BBE Article (DOCX)
Analysis of the stringent tax provisions under Section 115BBE regarding unexplained money, investments, or expenditures.