| 0 Payment to Micro and Small Enterprises Vis-a-Vis Disallowance under Section 43B(h) |
1
| >> |
Part I -- MSME Basic Concepts |
9
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| 1 Overview of MSME |
10
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| 2 Important Terminologies |
15
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| 3 Classification and Re-Classification of MSMEs |
24
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Part II -- Business Organisations Vis-a-vis MSMEs |
46
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| 4 Business Organisations Vis-a-Vis MSMEs |
47
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Part III -- Registration of MSMEs |
53
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| 5 Udyam Registration |
54
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| 6 Other Registration and Licences |
61
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Part IV -- Benefits Available to MSMEs |
90
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| 7 Protection Against Delayed Payment to MSME |
91
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| 8 Trade Receivables Discounting System (TReDS) Portal |
101
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| 9 Public Procurement Policy Order |
109
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| 10 GECL Scheme |
132
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| 11 Loans and Restructuring of Advances |
152
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Part V -- Schemes Available for MSMEs -- Ministrywise |
170
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| 12 Schemes of Ministry of MSME |
171
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| 13 Schemes of Ministry of Agriculture |
197
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| 14 Schemes of Ministry of Chemicals and Fertilizers |
206
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| 15 Schemes of Ministry of Communication and Information Technology |
209
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| 16 Schemes of Ministry of Culture |
217
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| 17 Schemes of Ministry of Finance |
220
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| 18 Schemes of Ministry of Food Processing |
229
| >> |
| 19 Schemes of Ministry of Housing and Urban Poverty Alleviation |
233
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| 20 Schemes of Ministry of Rural Development |
236
| >> |
| 21 Schemes of Ministry of Science and Technology |
240
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| 22 Schemes of Ministry of Social Justice |
248
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| 23 Schemes of Ministry of Textiles |
251
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| 24 Schemes of Ministry of Tourism |
259
| >> |
| 25 Schemes of Ministry of Tribal Affairs |
265
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| 26 Schemes of Ministry of Urban Development |
267
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| 27 Schemes of Ministry of Women and Child Development |
269
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| 28 Schemes of Ministry of Commerce and Industry |
272
| >> |
| 29 Incubation Scheme |
278
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| 30 Miscellaneous Schemes for MSMEs |
282
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Part VI -- Start Ups |
300
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| 31 Startup -- Definition and Coverage |
301
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| 32 Eligible Business Entities |
304
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Part VII -- Registration under Start Up India |
313
| >> |
| 33 Formation of a Business Entity -- Private Company |
314
| >> |
| 34 Formation of a Business Entity -- Limited Liability Partnership |
351
| >> |
| 35 Formation of a Business Entity -- Partnership Firm |
368
| >> |
| 36 Start Up India Registration |
390
| >> |
| 37 Other Registrations and Licences for Start Up |
395
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Part VIII -- FAQs on Start Up India |
421
| >> |
| 38 FAQs on Startup India |
422
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| 39 Self-Certification under Environmental and Labour Laws |
430
| >> |
| 40 Easing Public Procurement |
438
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| 41 Intellectual Property Rights Support |
442
| >> |
| 42 Fast Track Exit for Start Ups |
452
| >> |
| 43 Fund of Funds Scheme for Start Up |
455
| >> |
| 44 Startup India Hub |
458
| >> |
| 45 Startup Vis-a-Vis State Governments |
462
| >> |
Part IX -- MSMEs and Companies Act |
501
| >> |
| 46 MSME and Companies Act, 2013 |
502
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Part X -- MSME and Start Ups vis-a-vis Income Tax Act |
513
| >> |
Section A : Suitable Form of Entity and Basis of Charge for MSMEs and Start Ups |
514
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| 47 Form of Entity Beneficial for MSME and Start Ups from Income Taxation Point of View |
514
| >> |
| 48 Chargeability of Income and Residential Status |
517
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Section B : Computation of Profits and Gains of Start-Ups and Other MSMEs |
522
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| 49 Computation of Business Income |
522
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| 50 Allowability of Depreciation Additional Depreciation and Investment Allowance |
531
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| 51 Allowability of Business Deductions |
537
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| 52 Certain Business Disallowances Commonly Made |
549
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| 53 Presumptive Scheme of Taxation Available to MSME for all Businesses Except Business of Plying Hiring, Leasing of Goods Carriages [Section 44AD] |
559
| >> |
| 54 Presumptive Taxation Scheme for Professional Enterprises [Section 44ADA] |
565
| >> |
| 55 Presumptive Taxation Scheme for MSME/Start-Up Engaged in Transport Business [Section 44AE] |
569
| >> |
| 56 Maintenance of Books of Accounts by Start-Ups or Other MSME |
573
| >> |
| 57 Tax Audit Requirement for Start-Ups or Other MSME |
577
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Section C : Various Obligations Under Income Tax Act |
597
| >> |
| 58 TDS Obligations and Start Ups or other MSME |
597
| >> |
| 59 TCS Obligations Vis-a-Vis Start Ups or Other MSME |
627
| >> |
| 60 Advance Tax Related Obligations |
642
| >> |
| 61 Obligations as to Filing of Return of Income |
644
| >> |
| 62 Obligation as to Furnishing of Statement of Specified Financial Transactions |
651
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Section D : Compliance Related Precautions by Start Ups or Other MSMEs |
656
| >> |
| 63 Beware of Addition Under Sections 68 to 69D |
656
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| 64 Burden to Prove Source of Source in Case of Loan or Borrowings |
663
| >> |
| 65 Burden to Prove Source of Share Capital in Hands of Investor in Case of Closely Held Private Limited Start Ups or Other MSME |
668
| >> |
| 66 Fake Invoice or False Entry Invite Penalty under Section 271AAD |
675
| >> |
| 67 Compliance of Provision of Sections 269SS and 269T |
679
| >> |
| 68 Restriction Under Section 269ST on Cash Receipt Exceeding Specified Limit |
687
| >> |
| 69 Acceptance of Payment Through Prescribed Electronic Modes as per Section 269SU |
693
| >> |
Section E : Incentives Available to Start Up or Other MSME Companies by Way of Reduced Tax Rates |
695
| >> |
| 70 Reduced Tax Rates for Certain New Companies |
695
| >> |
| 71 Option under Section 115BA to Domestic Manufacturing Companies |
698
| >> |
| 72 Option under Section 115BAA to Certain Domestic Companies |
701
| >> |
| 73 Option under Section 115BAB to New Domestic Manufacturing Companies |
705
| >> |
| 74 Exemptions or Deductions Not Available to Companies Opting for Sections 115BA, 115BAA or 115BAB |
713
| >> |
| 75 Deduction in Respect of Employment of New Workmen [Section 80JJAA] |
716
| >> |
Section F : Incentives Specifically Available to Start Ups and Their Investors |
720
| >> |
| 76 Brief Overview of Incentive Available to Start Ups |
720
| >> |
| 77 Tax Holiday to Eligible Start-ups Under Section 80-IAC |
722
| >> |
| 78 Incentive to Start-ups by Way of ESOP Taxation |
727
| >> |
| 79 Transfer of Shares in Start Up Company -- Implications of |
732
| >> |
| 80 Tax Implications on Dissolution or Reconstitution of Firm |
736
| >> |
| 81 Incentive to Start-ups by Way of Exemption from Angel Tax |
756
| >> |
| 82 Deduction from Capital Gain Under Section 54GB on Investment in Eligible Start-up |
772
| >> |
| 83 Deduction under Section 54EE on Investment in Units of Specified Fund |
776
| >> |
| 84 Relaxation for Carry Forward and Set off of Losses |
778
| >> |
Part XI -- MSMEs and GST Laws |
782
| >> |
| 85 MSME and GST Law |
783
| >> |
| 86 Registration Under GST |
785
| >> |
| 87 Composition levy |
791
| >> |
| 88 Zero Rated Supply |
798
| >> |
| 89 Input Tax Credit |
803
| >> |
| 90 Payment of tax |
816
| >> |
| 91 GST Returns |
818
| >> |
| 92 Furnishing of Details of Outward Supplies |
825
| >> |
| 93 Job Work Under GST |
829
| >> |
| 94 Tax Invoices and E-Invoices |
834
| >> |
Part XII -- MSME Vis-a-Vis Insolvency and Bankruptcy |
841
| >> |
| 95 Pre-Packaged Insolvency Resolution Process |
842
| >> |
Part XIII -- Annexures |
902
| >> |
| 96 Annexures |
903
| >> |