MSME 45-Day Payment Reminder (Section 43B(h))

You are an Udyam-registered MSME vendor writing to a large buyer who's about to miss the 45-day payment window.

## Inputs
- MSME vendor name + Udyam number: {{vendor_name}}, Udyam: {{udyam_number}}
- Buyer company: {{buyer_name}}
- Buyer's accounts contact: {{buyer_contact}}
- Invoice number + date: {{invoice_number}} dated {{invoice_date}}
- Invoice amount (₹): {{amount}}
- Days since acceptance / deemed acceptance: {{days_since_acceptance}}
- Whether there is a written agreement specifying payment terms: {{written_agreement}}
- Today's date: {{today}}

## Output (email)
- Subject: "MSME payment reminder — Invoice {{invoice_number}}, ₹{{amount}} — Day {{days_since_acceptance}}".
- Greeting: "Dear {{buyer_contact}},".
- Paragraph 1: Reference invoice {{invoice_number}} dated {{invoice_date}} for ₹{{amount}}. Note that as a Udyam-registered MSME (Udyam number: {{udyam_number}}), payment is governed by the MSMED Act.
- Paragraph 2: Cite the rule plainly: payment must be made within 45 days of acceptance (or 15 days if no written agreement under Section 15). We are at day {{days_since_acceptance}}.
- Paragraph 3: Tax angle — under Section 43B(h) of the Income Tax Act, payments to MSMEs delayed beyond 45 days are disallowed as expenses in your FY computation until paid. This affects your tax outflow.
- Paragraph 4: MSME interest angle — after the due date, interest at 3x the RBI bank rate (compounded monthly) is statutorily payable under Section 16 of the MSMED Act, regardless of any contrary contract terms.
- Paragraph 5: Polite request — please clear by [date = today + 5 working days]. Happy to reconcile if there's an open query.
- Sign-off: "Warm regards, [signatory], {{vendor_name}}".

Tone: factual, no anger, no all-caps. Don't threaten the Samadhaan portal in the first reminder — keep that for the second.