Breather for Startups from Angel Tax

Nirmal Beniwal , Last updated: 14 February 2018  
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Introduction: This article clears the position of startups as regards the applicability of angel tax. Background: Clause (viib) of subsection (2) of section 56 was inserted vide Finance Act, 2013 w.e.f. 01.04.2013 i.e. for A. Y. 2013-14where a closely held company issues its shares at a price whi

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Nirmal Beniwal
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Category Income Tax   Report

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