Section mapping · MSME payment disallowance (45-day rule)

Section 43B(h) (ITA 1961) → 36 (ITA 2025)

Name: Harun Raaj & Associates
Address: Visakhapatnam, Andhra Pradesh, 530003, IN
Telephone: +919300897008
Price range: ₹₹

Mapping type: mergedConfidence: KB-citedAs of: 2026-08-04

Section comparison
ITA 1961	ITA 2025
43B(h) MSME payment disallowance (45-day rule)	36

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