Books · Agreements · Governance

Money

One CFO view over three statutory surfaces. Finance keeps the books, Contracts holds the agreements, Compliance carries the governance — and the same vendor, payroll run, or invoice shows up here as a Money lens without being re-keyed. The modules stay distinct; the view is unified.

Cash position

₹ 4.72 Cr

+ ₹18L this week · 5 a/cs reconciled

AR — overdue

₹ 38.4 L

12 invoices · 3 over 60 days

AP — due 30 days

₹ 62.8 L

incl. ₹8.5L MSME · 43B(h) window

Period close

Jun 30

Always-on close · 96% auto-matched

tapAdvisor · ₹ at risk this FY · Money ₹ 1.64 L

3 proactive recommendations — one each in Finance (MSME §43B(h)), Contracts (stamp duty) and Compliance (GSTR-9) — sorted by deadline. The nearest window (MSME §43B(h)) closes in 11 days (13 Jun 2026). Open the full tapAdvisor pipeline →

tapAdvisor · MSME payment window closing — 11 days left (clear by 13 Jun 2026) §43B(h)

Without action

3 MSME vendors (₹8,50,000) booked in early May — the 45-day §43B(h) payment window expires 13 Jun 2026. Miss it and the expense is disallowed this FY.

− ₹ 1,32,000

Deduction added back to FY 2026-27 taxable income; allowed only in the year of actual payment · MSMED §16 interest at 3× RBI bank rate accrues until paid.

With action by 13 Jun 2026

Pay ₹8,50,000 to the 3 MSME vendors on or before the 45-day window closes (13 Jun 2026 · 11 days left).

+ ₹ 1,32,000

Expense stays deductible in FY 2026-27 · no §43B(h) add-back · no MSMED §16 interest liability.

Cited provision: Income-tax Act 1961 §43B(h) — inserted by Finance Act 2023, effective AY 2024-25; read with MSMED Act 2006 §15 (45-day payment limit) and §16 (interest on delay). Source: indiafilings.com/learn/section-43bh (sample)

AI-generated guidance based on the cited provision. tapestree does not provide tax advice — confirm with your CA / advisor before acting.