Business Finance

Section 43B(h) has moved into the Income-tax Act, 2025 as Section 37(2)(g) from 1 April 2026. The section number changed, the 15/45-day deadline did not — and for most SMEs this is a working capital rule wearing a tax rule's clothing.

Policy rates are falling in 2026, but most small businesses aren't seeing cheaper loans — OECD data shows SME credit stock is still stagnant and borrowing costs remain high. Here's why the gap exists and what's actually in your control.

Small business optimism just hit an all-time survey high — 94% expect growth in 2026. At the same time, close to half still can't reliably predict their own cash flow. Here's what's driving the gap, and the habits that close it.

Nearly 3 in 5 small businesses now have invoices overdue by 30 days or more, up from under half last year. Here's what's driving the record, what it costs downstream, and the fixes the data says actually work.

A profitable month on paper and an empty bank account aren't a contradiction — they're the most common way small businesses actually fail. Here's the receivables trap, the 27-day number, and how to see the gap coming.

AI adoption in finance teams has more than doubled since 2024. Here's a grounded look at what it actually automates in month-end close, what the data says about ROI, and where a human still has to check the work.