This is a handy book for the taxation of start-ups & investors, including, but not limited to the following:
• Tax Holiday u/s 80-IAC of the Income-tax Act 1961
• Angel Tax Exemption
All topics related to the taxation of start-ups & investors are discussed in light of the following:
• Department for Promotion of Industry and Internal Trade (DPIIT) Guidelines
• Inter-ministerial Board (IMB) Decisions made in IMB Meetings
• Relevant Legal Provisions
• Case Laws
The Present Publication is the 5th Edition, authored by Taxmann's Editorial Board. This book s updated by the Finance Act 2022.
