Section 37(3) (Act of 2025)

Section 37(3) (Act of 2025) — the law in short

What the courts have decided on section 37(3) (Act of 2025), in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.

• Federation of All India Vyapar Mandal v Union of India Supreme CourtHelps departmentJudgment not reachable
  I heard the 45-day MSME payment rule was challenged in the Supreme Court. Was it struck down?
  Nothing has been struck down. Section 43B(h) is in force. Tax-press reports in 2024 said a traders' federation had moved the Supreme Court against the clause and that the Court did not take up the challenge, but no order of any court in that matter has been located, and the reports do not agree with each other on what was actually done. Treat the position as: no court has struck down or read down s.43B(h), and there is no order you can cite.

Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.