Leaders in the Indian export sector urge a waiver of Section 43B (h)Indian exporters are concerned about the new Section 43B (h) of the Income Tax Act, which mandates timely payments to micro and small enterprises. They are worried they will lose opportunities to their competitors in the global market in the absence of a level playing field because of this section. India’s export promotion councils have written a letter to Prime Minister Narendra Modi, demanding an exemption for exporters from this mandate, as it might create significant trouble for them.