In India, as per the latest notification, the MSME number is not mandatory to be mentioned on a tax invoice. The requirement to include the MSME number on tax invoices was proposed earlier but has not been made mandatory as of now. Therefore, businesses in Kolkata, India, are not legally obligated to display the MSME number on their tax invoices. It's important to stay updated with any future notifications or changes in regulations regarding this matter to ensure compliance with the law.