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In a new paper, Clinical Associate Professor of Law Sven Riethmueller critiques the practice by pre-IPO companies of granting stock options as compensation while preparing to go public.
In case a DPIIT-recognised startup is picked up for scrutiny on this Angel Tax provision, then no verification of such cases will be done by the assessing officer
India’s angel tax has been a cause of heartburn among startup founders as angel funding is vital oxygen for nascent startups.
Latest update to Rule 11UA regarding angel tax a.k.a Section 56(2)(viib) does not resolve the core issue of disputes for Indian startups
The Income Tax Department has issued new regulations concerning the valuation of equity and compulsorily convertible preference shares issued by startups to both resident and non-resident investors.These regulations, effective from Monday ...