Section mapping · MSME payment disallowance (45-day rule)
Section 43B(h) (ITA 1961) → 36 (ITA 2025)
Translate ↔ 1961Section 43B(h) of the Income-tax Act, 1961 corresponds to section 36 of the Income-tax Act, 2025, per the official CBDT comparison utility.
Mapping type: mergedConfidence: KB-citedAs of: 2026-08-09
| ITA 1961 | ITA 2025 |
|---|---|
| 43B(h) MSME payment disallowance (45-day rule) | 36 |
This mapping is mapped in our internal knowledge base, statutory correlation table check pending.
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