
2023
Paperback
701-800 Pages
Taxmann
9789356227453
Law
6th Edition | 2023
Taxmann Publications Private Limited
Tax Law books
English
India
Name : Taxmann's Taxation of Start-ups & Investors – Focused analysis starting from recognising start-ups to their taxation with DPIIT Guidelines, IMB Decisions, Case Laws, etc. [Finance Act 2023]
Author : Taxmann
Book Format : Paperback
Edition : 6th Edition | 2023
Genre : Law
ISBN : 9789356227453
Language : English
Pages : 701-800 Pages
Publish Year : 2023
Publisher : Taxmann Publications Private Limited
Topic : Tax Law books
This is a handy book for the taxation of start-ups & investors, including, but not limited to, the following : (i) Tax Holiday u/s 80-IAC of the Income-tax Act 1961 (ii) Angel Tax Exemption All topics related to the taxation of start-ups & investors are discussed in light of the following: (i) Department for Promotion of Industry and Internal Trade (DPIIT) Guidelines (ii) Inter-ministerial Board (IMB) Decisions made in IMB Meetings (iii) Relevant Legal Provisions (iv) Case Laws, including the landmark decision of Raw Pressery (P.) Ltd. vs ACIT [2022] 143 taxmann.com 158 (Mumbai-Trib.) The Present Publication is the 6th Edition and has been amended by the Finance Act 2023. This book is authored by Taxmann's Editorial Board with the following noteworthy features: (i) [Start-up Ready Reckoner] (A) Eligibility Ready Reckoner for tax holiday u/s 80-IAC (B) Compliance Ready Reckoner for turnover-limit linked compliances/exemptions for the following entities: (1) Private Companies (2) Limited Liability Partnership (3) Traditional/General Partnership Firm (C) Tax Benefits available for DPIIT-recognised start-up private limited companies based on their turnover (ii) [Tabular Format of Tax Holiday for Start-ups approved by IMB] in the following cases: (A) Grounds of Innovation (B) Grounds of Scalability (C) Grounds of Employment Generation or Wealth Creation (D) Grounds of Improvement in
Country of Origin : India
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