Angle Tax - Investment in Start-ups Recognized by DPIIT - ...

Income Tax

June 2, 2023

Angle Tax - Investment in Start-ups Recognized by DPIIT - Provision of section 56(2)(viib) of IT Act 1961, shall not apply to consideration received by a company for issue of shares that exceeds the face value of such shares subject to conditions - Notification

View Source

← Previous Next →

Angle Tax - Investment in Start-ups Recognized by DPIIT - ...

Income Tax

June 2, 2023

You may also like:

Angle Tax - Investment in start-ups from 21 countries - Provision U/s 56(2)(viib) of IT Act 1961 shall not apply in respect of Exemption from any consideration for issue...

Additions u/s 2(22)(e) on account of deemed dividend - Accumulated profit - As per the provision of Explanation 2, all the profits of the company up to the date of...

Deduction us/ 80P(2) - income received on investment made with co-operative banks - The Tribunal interpreted section 80P(2)(d) and (e) to determine the eligibility of...

GST on Skill Development, Start-Ups and Tourism

Addition u/s 56(2)(viib) - excess premium collected on issue of equity shares from resident individuals - assessee is a recognized startup from DPIIT, Ministry of...

Dishonour of Cheque - Evidently, the petitioner cannot be allowed to be prosecuted for bald allegations, burden to prove whereof is on respondent No. 2 in view of...

Validity of assessment order - Transfer of case from jurisdiction - Notice u/s 143(2) was issued by the ITO Ward-2, Malegaon, Nasik, Maharashtra whereas Assessment order...

Relief to start-ups in carrying forward and setting off of losses - Relaxation in 51% holding of shares for the purpose of carry forward of losses of eligible star-up...

Expenditure towards bank charges - revenue or capital - when did business is set up? - That eventuality cannot arise unless the business has actually been set up....

Propose to set up a common tax code for service tax & excise

Disallowance u/s 14A - Exempted income - proportionate disallowance of interest paid by the banks for investments made in tax free bonds/ securities which yield tax free...

Meaning of "business trust” u/s 2(13A) amended - Section 2(1) to 2(15) of the Income-tax Act, 1961

Gift u/s 56(2) (vii) - scope of term relatives u/s 2(41) - Grant of exemption from income tax on gifts received - relatives as defined under Section 2(g) of the Senior...

Unexplained money u/s 69A or investment u/s 69 - Once an AO finds that an investment has been made, he has to examine the Assessee's explanation as to the source of that...

Investment by Foreign Portfolio Investors (FPI) in Debt - Relaxations - Exemption from the limit on short-term investments till maturity or sale of such investments in...

Quick Updates: