✔️ Applicability of Tax Provisions ✔️ Angel Tax Provisions – Section 56(2)(viib) • Notified Classes of Persons • Startup Company Exemption • Rule 11UA(2) – Types of Methods Applicable to Resident • Rule 11UA(2) – Types of Methods Applicable to Non-Resident • Net Asset Value Method • Discounted Free Cash Flow Method (DCF) • Five Optional Valuations Method available for NR investments • Price Matching – VCF or VCC or SF • Compulsory Convertible Preference Share Valuation • Date of Valuation Report • Safe Harbour ✔️ Cash Credit – Section 68 ✔️ Transfer Pricing Applicability ✔️ Anti Abuse Provisions – Section 56(2)(x) ✔️ Double Tax Avoidance Agreement Implications ✔️ Q&A Session
