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Micro, Small and Medium Enterprises Development Act, 2006 …

Micro, Small and Medium Enterprises Development Act, 2006 (MSMED ACT, 2006) Q. 1 What is The Micro, Small and Medium Enterprises Development Act, 2006? This is an act for facilitating the promotion and Development and enhancing the competitiveness of micro, Small and Medium Enterprises and for matters connected therewith or incidental thereto. The Act was published in gazette of India on June 16, 2006. However, it came into force from 2nd October 2006, the birth-date of the father of the nation.

provisions of MSMED Act, 2006, shall not be allowable as a deductible expenditure under the Income-Tax Act, 1961. Central Board of Direct Taxes (CBDT) has already issued instruction no.12/2006 dated 14-12-2006, to bring the provisions of this Act, to the notice …

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