https://taxguru.in/income-tax/insights-msme-payment-regulations-unfolding-journey-43b-h.html Clipped from: https://taxguru.in/income-tax/insights-msme-payment-regulations-unfolding-journey-43b-h.html The recent amendment regarding disallowance of business expenditure under Income tax Act, 1961 due to delayed payments to MSMEs has sparked significant