{"id":485085,"date":"2024-04-26T11:41:45","date_gmt":"2024-04-26T03:41:45","guid":{"rendered":"https:\/\/law.asia\/?p=485085"},"modified":"2025-03-18T12:47:07","modified_gmt":"2025-03-18T04:47:07","slug":"income-tax-amendments-mse-payments","status":"publish","type":"post","link":"https:\/\/law.asia\/ja\/income-tax-amendments-mse-payments\/","title":{"rendered":"\u96f6\u7d30\u30fb\u5c0f\u898f\u6a21\u4f01\u696d\u7b49\u3078\u306e\u50b5\u52d9\u8fd4\u6e08\u306b\u3064\u3044\u3066"},"content":{"rendered":"<div style=\"width: 640px;\" class=\"wp-video\"><!--[if lt IE 9]><script>document.createElement('video');<\/script><![endif]-->\n<video class=\"wp-video-shortcode\" id=\"video-485085-1\" width=\"640\" height=\"360\" poster=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/04\/Pay-your-debts-to-micro-or-small-enterprises-or-else-Shahid-Khan-Thumbnail.jpg\" preload=\"metadata\" controls=\"controls\"><source type=\"video\/mp4\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/04\/Pay-your-debts-to-micro-or-small-enterprises-or-else-Shahid-Khan.mp4?_=1\" \/><a href=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/04\/Pay-your-debts-to-micro-or-small-enterprises-or-else-Shahid-Khan.mp4\">https:\/\/law.asia\/wp-content\/uploads\/2024\/04\/Pay-your-debts-to-micro-or-small-enterprises-or-else-Shahid-Khan.mp4<\/a><\/video><\/div>\n<p style=\"text-align: justify;\">1961\u5e74\u6240\u5f97\u7a0e\u6cd5\uff08Income Tax Act, 1961\uff09\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u30a4\u30f3\u30c9\u653f\u5e9c\u306f\u3001\u4f01\u696d\u304c\u96f6\u7d30\u30fb\u5c0f\u898f\u6a21\u4f01\u696d\uff08MSE\uff09\u306b\u5bfe\u3059\u308b\u50b5\u52d9\u8fd4\u6e08\u3092\u901f\u3084\u304b\u306b\u884c\u3046\u3088\u3046\u4fc3\u3059\u6539\u6b63\u6cd5\u3092\u5c0e\u5165\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u6cd5\u6539\u6b63\u306f\u3001\u5bfe\u8c61\u3068\u306a\u308b\u65e5\u672c\u4f01\u696d\u304a\u3088\u3073\u56fd\u5185\u4f01\u696d\u304c\u76f8\u5f53\u306a\u8ca1\u653f\u652f\u63f4\u3092\u53d7\u3051\u308b\u3053\u3068\u3068\u306a\u308b\u305f\u3081\u3001\u524d\u5411\u304d\u306a\u4e00\u6b69\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<figure id=\"attachment_318657\" aria-describedby=\"caption-attachment-318657\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-318659\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2022\/06\/Shahid-Khan.jpg\" alt=\"Shahid Khan\" width=\"200\" height=\"250\" data-wp-editing=\"1\" srcset=\"https:\/\/law.asia\/wp-content\/uploads\/2022\/06\/Shahid-Khan.jpg 400w, https:\/\/law.asia\/wp-content\/uploads\/2022\/06\/Shahid-Khan-240x300.jpg 240w, https:\/\/law.asia\/wp-content\/uploads\/2022\/06\/Shahid-Khan-336x420.jpg 336w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><figcaption id=\"caption-attachment-318657\" class=\"wp-caption-text\"><strong>Shahid Khan<\/strong><br \/>\u76f4\u63a5\u7a0e\u3092\u5c02\u9580\u3068\u3059\u308b\u30b7\u30cb\u30a2\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>Kochhar &amp; Co.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u4e8b\u696d\u76ee\u7684\u306e\u305f\u3081\u306b\u767a\u751f\u3057\u305f\u8cbb\u7528\u306f\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u696d\u6240\u5f97\u306e\u8a08\u7b97\u3059\u308b\u969b\u306b\u63a7\u9664\u3055\u308c\u307e\u3059\u3002\u767a\u751f\u4e3b\u7fa9\u306b\u57fa\u3065\u304f\u4f1a\u8a08\u65b9\u6cd5\u3067\u306f\u3001\u8cbb\u7528\u306f\u3001\u5b9f\u969b\u306b\u652f\u6255\u308f\u308c\u305f\u6642\u70b9\u3067\u306f\u306a\u304f\u3001\u652f\u6255\u671f\u65e5\u304c\u5230\u6765\u3057\u305f\u6642\u70b9\u3067\u8a08\u4e0a\u3055\u308c\u307e\u3059\u304c\u3001\u6700\u8fd1\u5b9f\u65bd\u3055\u308c\u305f\u6240\u5f97\u7a0e\u6cd5\u7b2c43B\u6761\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u3053\u306e\u6163\u884c\u306f\u5909\u66f4\u3055\u308c\u307e\u3057\u305f\u3002\u4e00\u90e8\u306e\u63a7\u9664\u53ef\u80fd\u306a\u8cbb\u7528\u306f\u3001\u305d\u306e\u652f\u6255\u3044\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b\u6642\u671f\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u5b9f\u969b\u306b\u652f\u6255\u308f\u308c\u305f\u5e74\u5ea6\u306b\u9650\u308a\u8a08\u4e0a\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">2023\u5e74\u8ca1\u653f\u6cd5\uff08Finance Act 2023\uff09\u3067\u306f\u3001\u7b2c43B\u6761\u306b\u65b0\u305f\u306b\uff08h\uff09\u9805\u304c\u8ffd\u52a0\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u306e\u9805\u3067\u306f\u3001\u7d0d\u7a0e\u8005\u304c2006\u5e74\u4e2d\u5c0f\u96f6\u7d30\u4f01\u696d\u958b\u767a\u6cd5\uff08Micro, Small and Medium Enterprises Development Act, 2006\uff0fMSMED\u6cd5\uff09\u306b\u898f\u5b9a\u3055\u308c\u308b\u671f\u9650\u3092\u8d8a\u3048\u3066MSE\u306b\u5bfe\u3057\u3066\u652f\u6255\u3044\u7fa9\u52d9\u3092\u8ca0\u3063\u3066\u3044\u308b\u91d1\u984d\u306f\u3001\u305d\u306e\u652f\u6255\u3044\u7fa9\u52d9\u306e\u767a\u751f\u6642\u671f\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u5b9f\u969b\u306b\u8fd4\u6e08\u3057\u305f\u5e74\u5ea6\u306b\u306e\u307f\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u6539\u6b63\u306e\u6839\u5e95\u306b\u306f\u3001\u4e8b\u696d\u4f53\u306b\u3088\u308bMSE\u3078\u306e\u901f\u3084\u304b\u306a\u8fd4\u6e08\u3092\u4fc3\u3059\u3053\u3068\u306b\u3088\u308a\u3001MSE\u306e\u8ca1\u653f\u7684\u306a\u5b89\u5b9a\u6027\u3092\u5f37\u5316\u3059\u308b\u3068\u3044\u3046\u72d9\u3044\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u6cd5\u6539\u6b63\u306f\u30012024\uff5e25\u5e74\u8a55\u4fa1\u5e74\u5ea6\u4ee5\u964d\u306b\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u30012023\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\u306bMSE\u306b\u652f\u6255\u3046\u3079\u304d\u91d1\u984d\u304b\u3089\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">MSMED\u6cd5\u7b2c15\u6761\u306b\u57fa\u3065\u304d\u3001MSE\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u304b\u3089\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u8cfc\u5165\u3059\u308b\u4e8b\u696d\u4f53\u306f\u3001\u5f53\u4e8b\u8005\u9593\u3067\u5408\u610f\u3057\u305f\u65e5\u4ed8\u307e\u3067\u306b\u652f\u6255\u3044\u3092\u884c\u3046\u6cd5\u7684\u7fa9\u52d9\u3092\u8ca0\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u306e\u5408\u610f\u671f\u9593\u306f\u3001\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u53d7\u9818\u65e5\u304b\u308945\u65e5\u3092\u8d8a\u3048\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u3053\u306e\u671f\u9593\u306b\u95a2\u3057\u3066\u3001\u4e21\u5f53\u4e8b\u8005\u306e\u9593\u3067\u4e8b\u524d\u306b\u5408\u610f\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u8cfc\u5165\u4e8b\u696d\u4f53\u306f\u53d7\u9818\u65e5\u304b\u308915\u65e5\u4ee5\u5185\u306b\u3001MSE\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u306b\u5bfe\u3057\u652f\u6255\u3044\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<figure id=\"attachment_465367\" aria-describedby=\"caption-attachment-465367\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"size-full wp-image-465369\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/01\/Reena-Asthana-Khair-Kochhar-Co.jpg\" alt=\"Reena Asthana Khair, Kochhar &amp; Co\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-465367\" class=\"wp-caption-text\"><strong>Reena Asthana Khair<\/strong><br \/>\u9593\u63a5\u7a0e\u3092\u5c02\u9580\u3068\u3059\u308b\u30b7\u30cb\u30a2\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>Kochhar &amp; Co<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u53d7\u9818\u65e5\u3068\u306f\u3001\u5546\u54c1\u306e\u5f15\u304d\u6e21\u3057\u65e5\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u65e5\u3092\u3044\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5f15\u304d\u6e21\u3057\u65e5\u307e\u305f\u306f\u63d0\u4f9b\u65e5\u304b\u308915\u65e5\u4ee5\u5185\u306b\u3001\u8cfc\u5165\u4e8b\u696d\u4f53\u304c\u5bfe\u8c61\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3057\u3066\u3001\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u306b\u5bfe\u3057\u66f8\u9762\u306b\u3088\u308a\u7570\u8b70\u3092\u7533\u3057\u7acb\u3066\u305f\u5834\u5408\u3001\u53d7\u9818\u65e5\u3068\u306f\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u304c\u5f53\u8a72\u7570\u8b70\u7533\u3057\u7acb\u3066\u3092\u89e3\u6c7a\u3057\u305f\u65e5\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">MSE\u306f\u3001\u8a2d\u5099\u6295\u8cc7\u984d\u304a\u3088\u3073\u5e74\u9593\u58f2\u4e0a\u9ad8\u306b\u3088\u308a\u5b9a\u7fa9\u3055\u308c\u307e\u3059\u3002MSE\u306b\u306f\u3001\u8a2d\u7acb\u6839\u62e0\u6cd5\u3092\u554f\u308f\u305a\u3001\u4f1a\u793e\u3001\u5171\u540c\u7d44\u5408\u3001\u30c8\u30e9\u30b9\u30c8\u304a\u3088\u3073\u6cd5\u4eba\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u96f6\u7d30\u4f01\u696d\u3068\u306f\u3001\u8a2d\u5099\u6295\u8cc7\u984d\u304c1000\u4e07\u30a4\u30f3\u30c9\u30eb\u30d4\u30fc\uff0812\u4e07\u7c73\u30c9\u30eb\uff09\u4ee5\u4e0b\u3001\u5e74\u9593\u58f2\u4e0a\u9ad85000\u4e07\u30a4\u30f3\u30c9\u30eb\u30d4\u30fc\u4ee5\u4e0b\u306e\u4f01\u696d\u3092\u3044\u3044\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u3068\u306f\u3001\u8a2d\u5099\u6295\u8cc7\u984d\u304c\uff11\u5104\u30a4\u30f3\u30c9\u30eb\u30d4\u30fc\u4ee5\u4e0b\u3001\u5e74\u9593\u58f2\u4e0a\u9ad8\uff15\u5104\u30a4\u30f3\u30c9\u30eb\u30d4\u30fc\u4ee5\u4e0b\u306e\u4f01\u696d\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u3053\u306e\u6539\u6b63\u306b\u8d77\u56e0\u3057\u3066\u3001\u6cd5\u4ee4\u9075\u5b88\u306b\u95a2\u3059\u308b\u554f\u984c\u304c\u6d6e\u4e0a\u3057\u3066\u3044\u307e\u3059\u3002\u65b0\u305f\u306a\u898f\u5b9a\u306f\u3001\u96f6\u7d30\u4f01\u696d\u307e\u305f\u306f\u5c0f\u898f\u6a21\u4f01\u696d\u3068\u3057\u3066\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u304b\u3089\u306e\u8cfc\u5165\u306b\u3057\u304b\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002\u8cfc\u5165\u4e8b\u696d\u4f53\u306f\u3001MSMED\u6cd5\u306b\u57fa\u3065\u304f\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u306e\u72b6\u614b\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u3092\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u304b\u3089\u53d6\u5f97\u3057\u305f\u308a\u3001\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u306eMSE\u767b\u9332\u72b6\u6cc1\u3092<a href=\"https:\/\/udyamregistration.gov.in\/udyam_verify.aspx\">Udyam Verify<\/a>\u306b\u3066\u78ba\u8a8d\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u3053\u306e\u65b0\u898f\u5b9a\u306f\u3001MSE\u3078\u306e\u524d\u6255\u91d1\u306b\u306f\u9069\u7528\u3055\u308c\u305a\u3001\u524d\u6255\u91d1\u306f\u5f15\u304d\u7d9a\u304d\u3001\u652f\u6255\u671f\u65e5\u304c\u5230\u6765\u3059\u308b\u5e74\u5ea6\u306b\u63a7\u9664\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u3053\u306e\u898f\u5b9a\u306fMSE\u304b\u3089\u306e\u8cc7\u672c\u8ca1\u306e\u8cfc\u5165\u306b\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p style=\"text-align: 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style=\"text-align: justify;\"><span class=\"vantage-grey\"><em><strong>Shahid Khan\u306fKochhar &amp; Co.\u306e\u76f4\u63a5\u7a0e\u3092\u5c02\u9580\u3068\u3059\u308b\u30b7\u30cb\u30a2\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u3067\u3042\u308a\u3001Reena Khair\u306f\u9593\u63a5\u7a0e\u3092\u5c02\u9580\u3068\u3059\u308b\u30b7\u30cb\u30a2\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u3067\u3059\u3002<\/strong><\/em><\/span><\/p>\n<section class=\"format-info\">\n<p style=\"text-align: justify;\"><strong><img class=\"aligncenter size-full wp-image-229205\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2021\/04\/Kochhar-Co.jpg\" alt=\"Kochhar-&amp;-Co\" width=\"320\" height=\"99\" srcset=\"https:\/\/law.asia\/wp-content\/uploads\/2021\/04\/Kochhar-Co.jpg 320w, https:\/\/law.asia\/wp-content\/uploads\/2021\/04\/Kochhar-Co-300x93.jpg 300w\" sizes=\"(max-width: 320px) 100vw, 320px\" \/><br \/>\nKochhar &amp; Co.<\/strong><br \/>\nNewDelhi(headoffice): Kochhar<br \/>\n&amp; Co. Suite # 1120 -21, 11th Floor,<br \/>\nTower &#8211; A, DLF Towers, Jasola<br \/>\nDistrict Center, Jasola &#8211; 110 025,<br \/>\nIndia<br \/>\nIndia offices: New Delhi,<br \/>\nBengaluru, Mumbai, Chennai,<br \/>\nHyderabad, Gurugram and<br \/>\nChandigarh<br \/>\nOverseas offices: Dubai,<br \/>\nChicago, Toronto and Singapore<br \/>\n<strong>\u9023\u7d61\u5148\u306e\u8a73\u7d30:<\/strong><br \/>\n\u96fb\u8a71: +91 11 4111 5222\u3001<br \/>\n+91 11 4312 9300<br \/>\nE\u30e1\u30fc\u30eb\uff1a <a href=\"mailto:delhi@kochhar.com\">delhi@kochhar.com<\/a>, <a href=\"mailto:info@kochhar.com\">info@kochhar.com<\/a><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>1961\u5e74\u6240\u5f97\u7a0e\u6cd5\uff08Income Tax Act, 1961\uff09\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u30a4\u30f3\u30c9\u653f\u5e9c\u306f\u3001\u4f01\u696d\u304c\u96f6\u7d30\u30fb\u5c0f\u898f\u6a21\u4f01\u696d\uff08MSE\uff09\u306b\u5bfe\u3059\u308b\u50b5\u52d9\u8fd4\u6e08\u3092\u901f\u3084\u304b\u306b\u884c\u3046\u3088\u3046\u4fc3\u3059\u6539\u6b63\u6cd5\u3092\u5c0e\u5165\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u6cd5\u6539\u6b63\u306f\u3001\u5bfe\u8c61\u3068\u306a\u308b\u65e5\u672c\u4f01\u696d\u304a\u3088\u3073<\/p>\n","protected":false},"author":7425,"featured_media":483970,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"video","meta":{"sfsi_plus_gutenberg_text_before_share":"","sfsi_plus_gutenberg_show_text_before_share":"","sfsi_plus_gutenberg_icon_type":"","sfsi_plus_gutenberg_icon_alignemt":"","sfsi_plus_gutenburg_max_per_row":"","meta-author":"Shahid Khan \u2022 Reena Asthana Khair\/Kochhar & Co."},"categories":[8404,8530],"tags":[139381,55547,144461,144463,82480,144462,143674,119345,144456,144459,129139,97677,144458,144455],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v17.7 (Yoast SEO v17.8) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<meta name=\"description\" content=\"1961\u5e74\u6240\u5f97\u7a0e\u6cd5\uff08Income Tax Act, 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