Year-end circular to clients on section 43B(h)
A single format from the Disallowances, 40, 40A, 43B and the MSME Clock pack. on the firm's letterhead, issued in the first week of March.
- 2 pages
- 13
- Word and PDF
- 13 September 2026
What it covers
- 1Year-end circular to clients on section 43B(h)on the firm's letterhead, issued in the first week of March
Read the opening
The first part of the format, as it downloads. Blanks are highlighted.
On the firm's letterhead
Date: [Date of circular] Circular no.: [Circular number]
To, All clients carrying on business or profession
Subject: Payments to micro and small enterprises — action required before 31 March [Calendar year of the 31 March deadline] under section 43B(h) of the Income-tax Act, 1961