✔️ Angel Tax in News – Terror in Start-up Camp ✔️ Section 56(2)(viib) – (Old Law) • How it works? – Illustration • Objective ✔️ Pre vs Post Amendment ✔️ Additional Methods ✔️ Notified Entities ✔️ Specified Nations ✔️ Price Matching Method ✔️ Safe Harbour Concept ✔️ Section 56(2)(viib) • Whether applicable to preference shares ◦ Judicial Precedents • Whether applicable on the issue of CCDs? ◦ Judicial Precedents ✔️ Concerns for Investors and Start-ups ✔️ Planning around Angel Tax ✔️ Principles and Precedents ✔️ Q&A Session
