Cbdt

Will New Angel Tax Rules Burden Start-Ups With More Red-Tapism?

09/10/2023

 While valuation professionals like merchant bankers and CAs might employ established methods to estimate a start-up's fair market value, they might not be able to predict the future with certainty

Angel tax: Experts Suggest Safe Harbour For Investment Via Convertible Preference Shares Too

30/05/2023

The Central Board of Direct Taxes (CBDT) on May 26 issued draft rules providing more flexibility for valuation of equity investments made in unlisted start-ups

I-T Department Invites Comments On Draft Rules For Valuing Start-Up Investment By Non-Residents

27/05/2023

The rules would be effective from April 1, 2023

Will Selectively Exempting 21 Nations From Angel Tax Net Truly Help The Start-Up Sector?

26/05/2023

Questions arise why countries like Singapore, Mauritius and the United Arab Emirates, which account for a majority of inbound foreign direct investment, are missing from CBDT’s notification

CBDT Notifies 21 Nations From Where Investment In Start-Ups Will Be Exempt From Angel Tax

26/05/2023

The list, however, excludes investment from countries like Singapore, Netherlands and Mauritius