Part I -- MSME Basic Concepts |
1
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1 Overview of MSME |
2
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2 Important Terminologies |
7
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3 Classification and Re-Classification of MSMEs |
16
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Part II -- Business Organisations Vis-a-vis MSMEs |
38
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4 Business Organisations Vis-a-Vis MSMEs |
39
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Part III -- Registration of MSMEs |
45
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5 Udyam Registration |
46
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6 Other Registration and Licences |
53
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Part IV -- Benefits Available to MSMEs |
82
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7 Protection Against Delayed Payment to MSME |
83
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8 Trade Receivables Discounting System (TReDS) Portal |
93
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9 Public Procurement Policy Order |
101
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10 GECL Scheme |
124
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11 Loans and Restructuring of Advances |
144
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Part V -- Schemes Available for MSMEs -- Ministrywise |
162
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12 Schemes of Ministry of MSME |
163
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13 Schemes of Ministry of Agriculture |
189
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14 Schemes of Ministry of Chemicals and Fertilizers |
198
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15 Schemes of Ministry of Communication and Information Technology |
201
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16 Schemes of Ministry of Culture |
209
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17 Schemes of Ministry of Finance |
212
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18 Schemes of Ministry of Food Processing |
221
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19 Schemes of Ministry of Housing and Urban Poverty Alleviation |
225
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20 Schemes of Ministry of Rural Development |
228
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21 Schemes of Ministry of Science and Technology |
232
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22 Schemes of Ministry of Social Justice |
240
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23 Schemes of Ministry of Textiles |
243
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24 Schemes of Ministry of Tourism |
251
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25 Schemes of Ministry of Tribal Affairs |
257
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26 Schemes of Ministry of Urban Development |
259
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27 Schemes of Ministry of Women and Child Development |
261
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28 Schemes of Ministry of Commerce and Industry |
264
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29 Incubation Scheme |
270
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30 Miscellaneous Schemes for MSMEs |
274
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Part VI -- Start Ups |
292
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31 Startup -- Definition and Coverage |
293
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32 Eligible Business Entities |
296
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Part VII -- Registration under Start Up India |
305
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33 Formation of a Business Entity -- Private Company |
306
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34 Formation of a Business Entity -- Limited Liability Partnership |
343
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35 Formation of a Business Entity -- Partnership Firm |
360
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36 Start Up India Registration |
382
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37 Other Registrations and Licences for Start Up |
387
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Part VIII -- FAQs on Start Up India |
413
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38 FAQs on Startup India |
414
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39 Self-Certification under Environmental and Labour Laws |
422
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40 Easing Public Procurement |
430
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41 Intellectual Property Rights Support |
434
| >> |
42 Fast Track Exit for Start Ups |
444
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43 Fund of Funds Scheme for Start Up |
447
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44 Startup India Hub |
450
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45 Startup Vis-a-Vis State Governments |
454
| >> |
Part IX -- MSMEs and Companies Act |
493
| >> |
46 MSME and Companies Act, 2013 |
494
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Part X -- MSME and Start Ups vis-a-vis Income Tax Act |
505
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Section A : Suitable Form of Entity and Basis of Charge for MSMEs and Start Ups |
506
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47 Form of Entity Beneficial for MSME and Start Ups from Income Taxation Point of View |
506
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48 Chargeability of Income and Residential Status |
509
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Section B : Computation of Profits and Gains of Start-Ups and Other MSMEs |
514
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49 Computation of Business Income |
514
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50 Allowability of Depreciation Additional Depreciation and Investment Allowance |
523
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51 Allowability of Business Deductions |
529
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52 Certain Business Disallowances Commonly Made |
541
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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] |
551
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54 Presumptive Taxation Scheme for Professional Enterprises [Section 44ADA] |
557
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55 Presumptive Taxation Scheme for MSME/Start-Up Engaged in Transport Business [Section 44AE] |
561
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56 Maintenance of Books of Accounts by Start-Ups or Other MSME |
565
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57 Tax Audit Requirement for Start-Ups or Other MSME |
569
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Section C : Various Obligations Under Income Tax Act |
589
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58 TDS Obligations and Start Ups or other MSME |
589
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59 TCS Obligations Vis-a-Vis Start Ups or Other MSME |
619
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60 Advance Tax Related Obligations |
634
| >> |
61 Obligations as to Filing of Return of Income |
636
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62 Obligation as to Furnishing of Statement of Specified Financial Transactions |
643
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Section D : Compliance Related Precautions by Start Ups or Other MSMEs |
648
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63 Beware of Addition Under Sections 68 to 69D |
648
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64 Burden to Prove Source of Source in Case of Loan or Borrowings |
655
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65 Burden to Prove Source of Share Capital in Hands of Investor in Case of Closely Held Private Limited Start Ups or Other MSME |
660
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66 Fake Invoice or False Entry Invite Penalty under Section 271AAD |
667
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67 Compliance of Provision of Sections 269SS and 269T |
671
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68 Restriction Under Section 269ST on Cash Receipt Exceeding Specified Limit |
679
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69 Acceptance of Payment Through Prescribed Electronic Modes as per Section 269SU |
685
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Section E : Incentives Available to Start Up or Other MSME Companies by Way of Reduced Tax Rates |
687
| >> |
70 Reduced Tax Rates for Certain New Companies |
687
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71 Option under Section 115BA to Domestic Manufacturing Companies |
690
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72 Option under Section 115BAA to Certain Domestic Companies |
693
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73 Option under Section 115BAB to New Domestic Manufacturing Companies |
697
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74 Exemptions or Deductions Not Available to Companies Opting for Sections 115BA, 115BAA or 115BAB |
705
| >> |
75 Deduction in Respect of Employment of New Workmen [Section 80JJAA] |
708
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Section F : Incentives Specifically Available to Start Ups and Their Investors |
712
| >> |
76 Brief Overview of Incentive Available to Start Ups |
712
| >> |
77 Tax Holiday to Eligible Start-ups Under Section 80-IAC |
714
| >> |
78 Incentive to Start-ups by Way of ESOP Taxation |
719
| >> |
79 Transfer of Shares in Start Up Company -- Implications of |
724
| >> |
80 Tax Implications on Dissolution or Reconstitution of Firm |
728
| >> |
81 Incentive to Start-ups by Way of Exemption from Angel Tax |
748
| >> |
82 Deduction from Capital Gain Under Section 54GB on Investment in Eligible Start-up |
764
| >> |
83 Deduction under Section 54EE on Investment in Units of Specified Fund |
768
| >> |
84 Relaxation for Carry Forward and Set off of Losses |
770
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Part XI -- MSMEs and GST Laws |
774
| >> |
85 MSME and GST Law |
775
| >> |
86 Registration Under GST |
777
| >> |
87 Composition levy |
783
| >> |
88 Zero Rated Supply |
790
| >> |
89 Input Tax Credit |
795
| >> |
90 Payment of tax |
808
| >> |
91 GST Returns |
810
| >> |
92 Furnishing of Details of Outward Supplies |
817
| >> |
93 Job Work Under GST |
821
| >> |
94 Tax Invoices and E-Invoices |
826
| >> |
Part XII -- MSME Vis-a-Vis Insolvency and Bankruptcy |
833
| >> |
95 Pre-Packaged Insolvency Resolution Process |
834
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Part XIII -- Annexures |
894
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96 Annexures |
895
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