<p style="margin: 0px; text-align: justify;"><span style="color: #222222;">The government today issued notification that an MSME enterprise will continue to avail all non-tax benefits of the category in case of an upward change in terms of investment in plant and machinery. The benefits can be availed for a period of three years from the date of such upward change.</span> </p>''<p style="margin: 0px; text-align: justify;"><br />''</p>''<p style="margin: 0px; text-align: justify;">The decision has been taken after due deliberations with  Micro, Small and  Medium Enterprises stakeholders and is in line with the Aatma Nirbhar Bharat Abhiyan.</p>''<p style="margin: 0px; text-align: justify;"><br />''</p>''<p style="margin: 0px; text-align: justify;">It clarifies that if in case an enterprise sees an upward change in terms of investment in plant and machinery or equipment or turnover or both, and consequent re-classification, it can still avail all non-tax benefits of the category it was in before the re-classification.</p>''<p style="margin: 0px; text-align: justify;"><br />''</p>''<p style="margin: 0px; text-align: justify;"><span style="color: #222222;">Non-tax benefits include benefits of various schemes of the government related to public procurement policy and delayed payments.</span></p>