Aliza KhatoonMar 166 minThe Angel Tax Demonic-Emergence and the Silver Lining of CBDT ProposalThe amendment increases tax liability upon the startup and severely affects their dependency on seed funding during their initial rounds.
Ishita Khandelwal, Janhavi MahalikMay 30, 20235 minAddressing The Conundrum Of Angel Tax Amendment Circumventing The Start-Up RegimeAuthors hope that the angel tax amendment is given another perspective due to inherent challenges.
Venkata Kartheek VegesanaApr 14, 20234 minAnalysing the Impact of the Widening of Angel Tax on Indian Economy and Start-up EcosystemThe article aims to primarily analyse the impact of the widened Section 56(2)(viib) of the Income Tax Act 1961.