The Angel Tax Demonic-Emergence and the Silver Lining of CBDT Proposal
The amendment increases tax liability upon the startup and severely affects their dependency on seed funding during their initial rounds.
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Hrishikesh Harathi
- Sep 21, 2023
- 6 min
Section 54EE of Income Tax Act: Addressing the Need for a Better LTCG Exemption for Startups
The article aims to argue that the exemption to LTCG tax given by Section 54EE of the Income-tax Act 1961 is unsuitable for Indian startups.
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Ishita Khandelwal, Janhavi Mahalik
- May 30, 2023
- 5 min
Addressing The Conundrum Of Angel Tax Amendment Circumventing The Start-Up Regime
Authors hope that the angel tax amendment is given another perspective due to inherent challenges.
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Mainak Mukherjee
- Jan 23, 2022
- 6 min
Analysing LLP (Amendment) Act 2021: A Revolutionary Reform in the Start-Up Era?
The author sees the amendment to the LLP Act as encouraging entrepreneurs and other professionals to consider forming LLPs.
1,757
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