Taxmann's MSME Ready Reckoner

Micro Enterprises Reckoner I-11
Small Enterprises Reckoner I-15
Medium Enterprises Reckoner I-19
MSME Reckoner 1 - Turnover-Limit Linked compliances/
exemptions for a private company I-23
exemptions for a limited liability partnership I-27
exemptions for a traditional/general partnership firm/
HUF/Individual I-29
DIVISION ONE
MSMEs - DEFINITION, CLASSIFICATION
AND REGISTRATION
Covid-19 relief package for MSMEs including New Schemes
of LGSCAS and CGSMFI 3
Chapter 1
What is the new definition of “Micro Enterprises”, “Small
Enterprises” and “Medium Enterprises”? 20
Chapter 2
How to compute the investment ? 39
PAGE
Contents
I-5

Chapter 3
How to compute turnover 59
Chapter 4
Classification of MSMEs based on new composite criteria
(with illustrations and case studies) 63
Chapter 5
Udyam Registration - How to file Udyam Registration 67
Chapter 6
How and when MSMEs will be reclassified 90
Chapter 7
What is ‘manufacturing’/‘production’ MSME and what is
‘service MSME’ ? 99
DIVISION 2
BENEFITS TO REGISTERED MSMEs
Chapter 8
What are the benefits available to registered MSMEs
under MSMED Act in respect of protection/remedies
against delayed payments by buyers 121
Chapter 9
TReDS - Trade Receivables Discounting System 150
Chapter 10
Public Procurement Policy 155
Chapter 11
What other benefits available to registered MSME under
Central Schemes ? 163
Chapter 12
Distressed Asset Fund - Subordinated Debt for Stressed
MSMEs (DAF-SDSM)/Credit Guarantee Scheme for Sub-
ordinate Debt (CGSSD) 198
PAGE
CONTENTS I-6

DIVISION 3
BENEFITS TO SMALL BUSINESSES, WHETHER
REGISTERED MSMEs OR NOT
Chapter 13
Benefits available to Small Businesses under the Income-tax
Act, 1961 209
Chapter 14
Presumptive Tax Regime available under Income-tax Act
to businesses which are micro enterprises 234
Chapter 15
Presumptive Tax Regime available under Income-tax Act
to micro professional enterprises 279
Chapter 16
Exemption from compulsory tax audit to micro enterprises 296
Chapter 17
Low tax rate without exemption regime applicable to com-
panies irrespective of size 300
Chapter 18
Concessional rate of tax for SME companies without fore-
going any exemptions 364
Chapter 19
Relaxations in compliances to small companies under
Companies Act, 2013 366
Chapter 20
Relaxations in compliances to small companies due to
COVID-19 outbreak 374
Chapter 21
MUDRA Scheme - Funding the Non-Corporate Small Busi-
ness Sector (NCSBS) 382
PAGE
I-7 CONTENTS

Chapter 22
PM Street Vendor’s Atma Nirbhar Nidhi (PM SVANidhi) : A
Special Micro-Credit facility for Street Vendors 392
Chapter 23
Guaranteed Emergency Credit Line (GECL Scheme) (as
clarified by NCGTC and PIB’s Press release, dated 28-6-2021) 397
Chapter 23A
59 Minutes online loan approval for MSMEs 455
DIVISION FOUR
LEGAL FORMS OF ORGANISATION MSMEs CAN
ADOPT AND PROS AND CONS OF CHOICE OF
VARIOUS LEGAL FORMS
Chapter 24
What legal forms of organisations can MSMEs adopt 491
Chapter 25
Sole proprietorship 493
Chapter 26
Traditional/General Partnership/Partnership Firm 495
Chapter 27
Limited Liability Partnership (LLP) 502
Chapter 28
Companies 508
Chapter 29
Hindu Undivided Family 523
DIVISION FIVE
MICRO ENTERPRISES
Chapter 30
Definition of micro-enterprises 529
PAGE
CONTENTS I-8

Chapter 31
Legal forms of organisation that are suitable for micro
enterprises 531
Chapter 32
Registration as micro enterprise 533
DIVISION SIX
SMALL ENTERPRISES
Chapter 33
Definition of small enterprises 539
Chapter 34
Legal forms of organisation that is suitable for small enter-
prises 541
Chapter 35
Registration as small enterprise 543
DIVISION SEVEN
MEDIUM ENTERPRISES
Chapter 36
Definition of medium enterprises 551
Chapter 37
Legal forms of organisation that is suitable for medium
enterprises 553
Chapter 38
Registration as medium enterprise 555
PAGE
I-9 CONTENTS

DIVISION EIGHT
START-UP
Chapter 39
Definition of Start-up 563
Chapter 40
Benefits to DPIIT-recognised start-ups under Start-up India
Scheme 574
APPENDICES
APPENDIX 1 : COVID-19 RELIEF MEASURES ANNOUNCED ON
27.03.2020 583
APPENDIX 2 : COVID-19 RELIEF MEASURES ANNOUNCED BY
RBI ON 17.04.2020 585
APPENDIX 3 : MICRO, SMALL AND MEDIUM ENTERPRISES
DEVELOPMENT ACT, 2006 589
APPENDIX 4 : NEW MSME NOTIFICATION (NMN) 604
APPENDIX 5 : INCLUSION OF WHOLESALE TRADE AND RETAIL
TRADE IN MSMEs 609
APPENDIX 6 : OFFICE MEMORANDUM REGARDING ACTIVITIES
NOT ELIGIBLE FOR MSMEs REGISTRATION 610
APPENDIX 7 : EXTENSION OF OM NO. UAM/MC/01/2017-SME DATED
27-07-2017 TO UDYAM REGISTRATION 611
APPENDIX 8 : ACTIVITIES (NIC CODES) NOT COVERED UNDER
MSMED ACT, 2006 FOR REGISTRATION OF UDYOG
AADHAAR MEMORANDUM (UAM) 612
APPENDIX 9 : LOAN GUARANTEE SCHEME FOR COVID AFFECTED
SECTORS (LGSCAS) OPERATIONAL GUIDELINES 614
APPENDIX 10 : CREDIT GUARANTEE SCHEME FOR MFIs OPERA-
TIONAL GUIDELINES 620
APPENDIX 11 : PIB’s PRESS RELEASE DATED 28-6-2021, CLARI-
FYING THE COVID-19 RELIEF PACKAGE ANNOUNCED
ON THAT DATE 624
PAGE
CONTENTS I-10

COVID-19 RELIEF PACKAGE FOR
MSMEs INCLUDING NEW SCHEMES OF
LGSCAS AND CGSMFI
0.1 What are the measures announced by the government under
“Atmanirbhar Bharat” for MSMEs?
Keeping in view the hardship faced by MSMEs during COVID 19 pan-
demic crisis, the Central Government has announced several measures
intended to provide the necessary support to deal with the current
economic crisis such as:
u Revised definition of MSMEs [See Chapters 1 to 7]
u Rs. 20,000 crore Subordinate Debt for Stressed MSMEs [See
Chapter 12]
u Rs. 3 lakh crore Collateral-free Automatic Loans [Chapter 23] en-
hancedto4.5lakhscroresvidePIBPressRelease,dated28.06.2021
u Rs. 50,000 crore Equity infusion for MSMEs through Fund of
Funds
u Global tenders to be disallowed up to Rs. 200 crore
u All receivables of MSMEs will be cleared by Government and PSU
in 45 days.
0.2 What is the latest COVID-19 Relief package announced by the
Central Government on 28.06.2021 and how it benefits MSMEs/small
businesses?
Note :
The Government has decided to expand the Emergency Credit Line
Guarantee Scheme (ECLGS), launched as part of Aatma Nirbhar
Bharat Package in May, 2020, by Rs. 1.5 lakh crore. Under the expanded
scheme, limit of admissible guarantee and loan amount is proposed to
3

be increased above existing level of 20% of outstanding on each loan.
Sector wise details will be finalized as per evolving needs. The overall
cap of admissible guarantee is thus raised from Rs. 3 lakh crore to
Rs.4.5lakhcrore[PIBPressRelease,dated28.06.2021.][SeeAppendix11]
The following is summary of the latest COVID-19 relief package
announced on 28.06.2021 as under:
The summary of Rs. 6,28,993 crore COVID-19 relief package announced
by the Central Government as 28-6-2021 [See PIB’s Press Release, dated
28.06.2021, in Appendix 11] is as under:
Scheme Period Amount
(Rs. in
Cr.)
Remarks
Economic Relief from Pan-
demic

Loan Guarantee Scheme
for COVID Affected Sectors
[LGSCAS]
2021-22 1,10,000 See paras 0.3 to
0.37; Para 23.162
below see Appen-
dix 9
Emergency Credit Line Guar-
antee Scheme (ECLGS)
2021-22 1,50,000 Expansion
Credit Guarantee Scheme for
Micro Finance Institutions
2021-22 7,500 See paras 0.38 to
0.65 below; see
Appendix 10
Scheme for tourist guides/
stakeholders
2021-22 - Covered under
loan guarantee
scheme
Free One Month Tourist Visa
to 5 Lakh Tourists
2021-22 100
Extension of Atma Nirbhar
Bharat Rozgar Yojana
2021-22 -
Additional Subsidy for DAP &
P&K fertilizers
2021-22 14,775
Free food grains under
PMGKY from May to Novem-
ber, 2021
2021-22 93,869
Health
New Scheme for Public
Health
2021-22 15,000 Scheme outlay-
Rs. 23,220 Cr;
Central Share-
Rs. 15,000 Cr
DIV. 1 : MSMEs - DEFINITION, CLASSIFICATION & REGISTRATION 4

Scheme Period Amount
(Rs. in
Cr.)
Remarks
Impetus for Growth & Emp-
loyment
Release of Climate resilient
special traits varieties
2021-22 -
Revival of North Eastern Re-
gional Agricultural Marketing
Corporation (NERAMAC)
2021-22 77
Boost for Project Exports
through NEIA
2021-22 to
2025-26
33,000
Boost to Export Insurance
Cover
2021-22 to
2025-26
88,000
Broadband to each village
through BharatNet PPP Mod-
el
2021-22 to
2022-23
19,041
Extension of Tenure of PLI
Scheme for Large Scale Elec-
tronic Manufacturing
Time extension
Reform Based Result Linked
Power Distribution Scheme
(Budget Announcement)
2021-22 to
2025-26
97,631 Scheme outlay –
Rs. 3,03,058 Cr;
Central Share –
Rs. 97,631 Cr.
New streamlined process for
PPP projects and Asset moni-
tisation
2021-22 -
Total 6,28,993
1.1 LAKH CR. LOAN GUARANTEE SCHEME FOR COVID
AFFECTED SECTORS [LGSCAS]
Health Sector: Rs. 50,000 crore
u Aimed at up scaling medical infrastructure targeting under-
served areas.
u Guaranteecoverforexpansionandnewprojectsrelatedtohealth/
medical infrastructure in cities other than 8 metropolitan cities.
5 COVID-19 RELIEF PACKAGE FOR MSMEs

u
Guarantee coverage: 50% for expansion & 75% for new projects
u
For Aspirational Districts, guarantee cover of 75% for both new
projects and expansion.
u
Maximum loan: Rs. 100 crore; Guarantee duration: Up to 3 years
Interest rate capped at 7.95%
u
Guarantee by National Credit Guarantee Trustee Company Lim-
ited
Other Sectors: Rs. 60,000 crore
u
Interest rate capped at 8.25% p.a.
u
Decisions at later stage based on evolving needs
Normal interest without guarantee cover is 10-11%
[See Paras 0.3 to 0.37 below for LGSCAS on healthcare sector]
LGSCAS for other sectors is yet to be issued by NCGTC.
[See Appendix 9]
ADDITIONAL 1.5 CR. FOR EMERGENCY CREDIT LINE
GUARANTEE SCHEME
u
Launched as part of Atma Nirbhar Bharat Package in May, 2020.
u
ECLGS-1.0, 2.0 and 3.0 have resulted in credit disbursal of 2.69
lakh Crore to 1.1 crore units by 12 Public Sector Banks, 25 Private
Sector Banks, and 31 Non-banking Financial Companies.
u
Contact intensive sectors already covered and shall be continued.
Rs. 4,000 crore given to these sectors through this window so far.
u
Limit of admissible guarantee and loan amount proposed to be
increased above existing level of 20% of outstanding on each loan.
u
Sector wise details will be finalized as per evolving needs.
u
Overall cap of admissible guarantee to be raised from Rs. 3 lakh
crore to Rs. 4.5 lakh crore.
[See Chapter 23; See Appendix 11]
DIV. 1 : MSMEs - DEFINITION, CLASSIFICATION & REGISTRATION 6

CREDIT GUARANTEE SCHEME TO FACILITATE LOANS
TO 25 LAKH PERSONS THROUGH MICRO FINANCE
INSTITUTIONS (MFIs)
u Guarantee will be provided to Scheduled Commercial Banks for
loans to new or existing NBFC-MFIs or MFIs for on lending upto
Rs. 1.25 lakh to approximately 25 lakh small borrowers.
u Interest Rate on Loans from banks to be capped at MCLR plus
2%.
u Maximum loan tenure 3 years, 80% of assistance to be used by
MFI for incremental lending, interest at least 2% below maximum
rate prescribed by RBI.
u Focus on new lending, not repayment of old loans.
u Loans to borrowers to be in line with extant RBI guidelines such
as number of lenders, borrower to be member of JLG, ceiling on
household income & debt.
u All borrowers (including defaulters upto 89 days) eligible.
u Guarantee cover for funding provided by MLIs to MFIs/NBFC-
MFIs till March 31, 2022 or till guarantees for an amount of Rs.
7,500 crore are issued, whichever is earlier.
u Guarantee upto 75% of default amount for upto 3 years through
National Credit Guarantee Trustee Company (NCGTC).
u No guarantee fee to be charged by NCGTC.
[See Paras 0.38 to 0.65 below: See Appendix 10 & Appendix 11]
REVIVING TOURISM: FINANCIAL SUPPORT TO MORE
THAN 11,000 REGISTERED TOURIST GUIDES/TRAVEL
AND TOURISM STAKEHOLDERS
u Under new Loan Guarantee Scheme for COVID Affected Sectors,
working capital/personal loans will be provided to people in tour-
ism sector to discharge liabilities and restart businesses impacted
due to COVID-19

u The scheme will cover:
n 10,700 Regional Level Tourist Guides recognised by Minis-
try of Tourism and Tourist Guides recognised by the State
Governments
n Travel and Tourism Stakeholders (TTS) recognized by Min-
istry of Tourism (904)
u Loans will be provided with 100% guarantee up to the following
limits:
n Rs. 10,00,000 for TTS ( per agency)
n Rs. 1,00,000 for tourist guides licenced at Regional or State
level
u Noprocessingcharges,waiverofforeclosure/prepaymentcharges.
No additional collateral requirement Scheme to be administered
by the Ministry of Tourism through NCGTC
[See Appendix 11]
FREE TOURIST VISA TO 5 LAKH TOURISTS
u 10.93 million foreign tourists visited Indian in 2019, spent US
$30.098 billion on leisure and business.
u Average daily stay for a foreign tourist in India is 21 days. Average
daily spending of a tourist in India is around $34 (Rs. 2400).
u Once Visa issuance is restarted, the first 5 lakh Tourists Visas will
be issued free of charge
u Benefit will be available only once per tourist.
u The scheme will be applicable till 31st March, 2022 or till 5,00,000
visas are issued, whichever is earlier.
u Total financial implication Rs. 100 Crore.
[See Appendix 11]
EXTENSION OF ATMANIRBHAR BHARAT
ROZGAR YOJANA
u Launched on 1st Oct, 2020. Incentivizes employers for creation
of new employment, restoration of loss of employment through
EPFO.
DIV.1 : MSMEs - DEFINITION, CLASSIFICATION & REGISTRATION 8

u Approved outlay Rs. 22,810 crore for 58.50 lakh estimated bene-
ficiaries.
u Subsidy provided for two years from registration for new em-
ployees drawing monthly wages less than Rs. 15000 for:
 Both Employer’s and Employee’s share of contribution
(total 24% of wages) for establishment strength upto 1000
employees.
 Only Employee’s share (12% of wages) in case of establish-
ment strength of more than 1000.
u Benefit of Rs. 902 Cr given to 21.42 lakh beneficiaries of 79,577
establishments till 18-6-2021.
u Last date of registration under the scheme extended from 30-6-
2021 to 31-3-2022.
[See Appendix 11]
RS. 88,000 CRORE BOOST TO EXPORT
INSURANCE COVER
u Export Credit Guarantee Corporation (ECGC) promoters exports
by providing credit insurance services.
u Its products support around 30% of India’s merchandise exports.
u Proposed to infuse equity in ECGC over 5 years to boost export
insurance cover by Rs. 88,000 Cr.
[See Appendix 11]
FREQUENTLY ASKED QUESTIONS (FAQs) ON LOAN
GUARANTEE SCHEME FOR COVID AFFECTED SECTORS
(HEALTHCARE SECTOR) (AS ISSUED BY NCGTC)
0.3 What is Loan Guarantee Scheme for Covid Affected Sectors (LGS-
CAS)?
LGSCASisaschemetoprovideguaranteebyNationalCreditGuarantee
Trustee Company (NCGTC) to Member Lending Institutions (MLIs) for
fund based or non-fund based facility up to Rs.100 crore extended by
ScheduledCommercialBanks(SCBs)toeligibleprojectsinthehealthcare
sector for setting up of or for modernising/expansion of (i) hospitals/

dispensaries/clinics/medical colleges/pathology labs/diagnostic cen-
tres; (ii) facilities for manufacturing of vaccines/oxygen/ventilators/
priority medical devices and (iii) public healthcare facilities. The said
projects should be in non-Metro cities.
0.4 What is the objective of the Scheme?
The Scheme is a specific response to the unprecedented situation aris-
en due to COVID-19. It seeks to ramp up COVID related healthcare
infrastructure and services in the country and also to be future ready.
0.5 Who are the MLIs under the Scheme?
All Scheduled Commercial Banks (SCBs) are eligible as MLIs.
0.6 What is the duration of the Scheme?
The Scheme would be applicable to all loans sanctioned under LGSCAS
during the period from May 07, 2021 to March 31, 2022 or till guarantees
for an amount of Rs.50,000 crore are issued under LGSCAS, whichever
is earlier.
0.7 Whether only new projects are eligible for coverage under LGSCAS?
The Scheme is open for assistance to new units (Greenfield projects)
as well as existing eligible units going in for expansion/modernization
etc. (Brownfield projects) in the sector(s) specified.
0.8 Whether it would cover loans provided by banks for Covid treat-
ment of individuals?
No.
0.9 What would be the guarantee coverage under the Scheme?
The entire funding provided under LGSCAS shall be provided with
credit guarantee coverage by NCGTC under the Scheme, as per details
below :
u For Brownfield projects - 75%
u For Greenfield projects - 50%; however, projects in aspirational
districts shall qualify for 75% cover;
0.10 What will be the eligibility criteria to avail the benefit of the
Scheme?
The eligibility criteria under the Scheme are as under:
u Total loan requirement upto Rs.100 crore (including fund based
and non-fund based facility) ;
u Project coming up in a non-Metropolitan area ;
u Loan being provided out of COVID Loan Book of the SCBs ;

u Project pertains to the healthcare sector for setting up of or mod-
ernisation/expansionof(i)hospitals/dispensaries/clinics/medical
colleges/pathology labs/diagnostic centres; (ii) manufacturing of
vaccines/oxygen/ventilators/priority medical devices; and (iii)
public healthcare facilities.
u Loans provided in individual capacity will not be covered under
the Scheme.
0.11 What would be the procedure followed for issue of guarantee
under the scheme?
The borrower shall approach one of the SCB for financial support,
which shall assess the project based on merits and sanction need based
assistance out of its Covid Loan Book. It shall then apply to NCGTC on
an IT platform to be provided for the purpose certifying certain details,
based on which guarantee shall be issued.
0.12 I want to set up a new unit eligible under the scheme in New
Delhi/Mumbai. Am I eligible for assistance under LGSCAS?
No.TheScheme is availableonlyforprojectsinnon-Metroareas.Hence,
you are ineligible.
0.13 Which are the Metro cities in which loans are not eligible under
LGSCAS?
Municipal areas of Chennai, New Delhi, Mumbai, Kolkata, Bangalore,
Hyderabad, Ahmedabad & Pune. Projects coming up in the suburbs of
these cities would be eligible for coverage.
0.14 I am an existing unit in the municipal area of New Delhi/Mumbai
inthespecifiedsectorandproposeexpansion/modernizationoffacilities.
Am I eligible for assistance under LGSCAS?
No.TheScheme is availableonlyforprojectsinnon-Metroareas.Hence,
you are ineligible.
0.15 I am an existing unit in the specified sector and want to set up an-
other unit of same/other type within the sectors specified in the scheme
in a non-metro area. Am I eligible for assistance under LGSCAS and
whether it shall be treated as Greenfield or Brownfield project?
Yes, you are eligible for assistance as per area of setting up of the proj-
ect and need to meet the other terms of the scheme guidelines. Your
project shall be treated as Greenfield as it is a new project.
0.16 I am an existing unit in the specified sector and want to set up an-
other unit of same/other type within the sectors specified in the scheme
in an aspirational district. What level of guarantee shall be eligible to
such projects?

Such a project shall be treated as Greenfield project and would be
eligible for guarantee coverage of 75%.
0.17 To avail LGSCAS, will it be necessary for existing loans of the
borrower to be covered under any of the existing guarantee schemes?
No.
0.18 Will the interest rate on loans under LGSCAS be capped?
Yes, interest rates on loans under LGSCAS shall be capped at 7.95%
p.a. during the period of guarantee cover. The MLI shall be at liberty
to revise the rate thereafter as per extant guidelines.
The Scheme may be operated in combination with applicable interest
subvention scheme(s) and/or PPP-VGF scheme, as far as feasible.
0.19 Whether MLIs can charge interest rate lower than that arrived at
as per EBLR (for MSMEs) or MCLR (for non-MSMEs) ?
Yes, subject to the cap specified above.
0.20 What would be the tenor and moratorium period prescribed under
the Scheme?
Tenor of the loan, moratorium period and other aspects like margin,
commission on non-fund based limit, value of collateral etc. shall be as
decided by the MLI.
0.21 Is any turnaround time prescribed for MLIs under the Scheme for
sanction of loans under LGSCAS?
Indicative turnaround time for loans under the Scheme shall be the
same as those prescribed by Department of Financial Services for credit
support in the context of COVID-19 pandemic.
0.22 Will any guarantee fee be charged under the Scheme by NCGTC?
No, NCGTC will not charge any guarantee fee under the Scheme.
0.23 Will MLIs ask for any additional collateral for the facility sanc-
tioned under LGSCAS?
This is left to the discretion of the MLI. However, guarantee shall be
available only on the uncovered portion of the loan.
0.24 What would be the nature of guarantee under the scheme?
The Credit Guarantee from NCGTC would be unconditional and irre-
vocable.
0.25 What will be the risk weight assigned to the credit extended under
LGSCAS?
Approval of RBI is being requested for assigning zero risk weight to the
creditamountcoveredunderLGSCAStilltheperiodofguaranteecover.

Rs. 1495
PUBLISHER : TAXMANN
DATE OF PUBLICATION : JULY 2021
EDITION : 2ND EDITION
ISBN NO : 9789390831999
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MSME
Ready Reckoner
Description
Micro Small & Medium Enterprises (‘MSME’) Ready Reckoner is a comprehensive book on
laws governing MSMEs in India. It provides an analysis of all the provisions of the MSME
Act, 2006, along with relevant Circulars & Notifications, illustrations, case studies, etc. This
book is divided into eights divisions, namely:
u MSMEs – Definition, Classification and Registration
u Benefits to Registered MSMEs
u Benefits to Small Businesses, whether Registered MSMEs or not
u Legal Forms of Organisation MSMEs Can Adopt and Pros and Cons of Choice of vari-
ous Legal Forms
u Micro Enterprises
u Small Enterprises
u Medium Enterprises
u Start-Ups
The Present Publication is the 2nd Edition, authored by Taxmann’s Editorial Board and
amended up to 2nd July 2021. The noteworthy features of the book are as follows:
u Ready Reckoner (subject-wise practical guide) for the following:
n Micro Enterprises
n Small Enterprises
n Medium Enterprises
u MSME Reckoner on Turnover-Limit Linked Compliances/Exemptions for the following:
n Private Company
n Limited Liability Partnerships
n Tradition/General Partnership Firms/HUFs/Individuals
u Coverage of COVID-19 Relief Packages, such as:
n Guaranteed Emergency Credit Line (GECL Scheme)
n Loan Guarantee Scheme for COVID affected Sectors (LGSCAS)
n Emergency Credit Lime Guarantee Scheme (ECLGS)
n Credit Guarantee Scheme for MFIs (CGSMFI)

Taxmann's MSME Ready Reckoner

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Taxmann's MSME Ready Reckoner