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MSME Sec 43B(h) & Clause 44 Disallowance Checker

Check 15-day / 45-day vendor payment deadlines under Income Tax Act Section 43B(h) and Tax Audit Clause 44 disallowance risk.

1. Supplier MSME Category * Micro Enterprise (Investment < ₹1 Cr, Turnover < ₹5 Cr) Small Enterprise (Investment < ₹10 Cr, Turnover < ₹50 Cr) Medium Enterprise (Not applicable for Sec 43B(h)) Trader / Wholesale Merchant (Not applicable for Sec 43B(h)) Unregistered Vendor

2. Is there a written agreement with written credit terms? * Yes (Credit period allowed up to 45 days max) No (Statutory credit limit is 15 days)

3. Invoice Date *

4. Actual Payment Date (or expected payment date) *

5. Invoice Amount (₹) *

Check 43B(h) Applicability & Risk →