Q. 15/45 days provision and sec 43 b (h) provision applicable for hospital

Question

Sir,
A Doctor maintained a private hospital  tax audit itr filed every year.purchase of hospital material credit based rs:50 lacs outstanding balance as on dt:31-03-24.
Question:
15/45 days provision in msme act and sec 43 b (h)  provision applicable in it act.

Answer 1

Yes, applicable to all