Paid Your MSME Vendor Late? Section 43B(h) Can Cost You the Deduction 02 Sep 2026 Arpan Bohra and Co Direct Taxes (Income Tax), MSME Comments Off on Paid Your MSME Vendor Late? Section 43B(h) Can Cost You the Deduction MSME 45-day payment rule under section 43B(h): who is covered, 15 and 45 day limits, disallowance, MSMED Act interest, worked example and compliance steps.