Hrishikesh HarathiSep 216 minSection 54EE of Income Tax Act: Addressing the Need for a Better LTCG Exemption for StartupsThe 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.
Ishita Khandelwal, Janhavi MahalikMay 305 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.
Mainak MukherjeeJan 23, 20226 minAnalysing 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.