15/45 clause and sec 43 b (h) provision applicable tax audit for hospital

A Doctor maintained a private hospital tax audit itr filed every year purchase of medicines and material and equipment repayment outstanding balance as on dt:31-03-24 rs:60 lacs in books creditors balance

Question:

1.Repayment clause 15/45 in msme act and sec 43 b (h)both provisions applicable in it act.

2.f.y.23-24 applicable sec 43

 B(h).