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Income Tax - Section 56 Notifications

Showing 1 to 8 of 8 Records

Income Tax
No. 30/2023 - Dated: 24-5-2023 - IT
Angle Tax - 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 in the case of Startup, subject to conditions - Supersession Notification No. 13/2019 dated 5th March 2019
No. 29/2023 - Dated: 24-5-2023 - IT
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 of shares that exceeds the face value of such shares, the aggregate consideration received for such shares as exceeds the fair market value of the shares - Central Government notifies class or classes of persons
No. 92/2022 - Dated: 5-8-2022 - IT
Amount received from the employer or any other person of the deceased on Death due to COVID-19 - Addition u/s 56(2)(x).
No. 91/2022 - Dated: 5-8-2022 - IT
Amount received for any expenditure actually incurred by an individual for his medical treatment or treatment of any member of his family, for any illness related to COVID-19 - Specified conditions u/s 56(2)(x) for individual to keep record of documents.
No. 13/2019 - Dated: 5-3-2019 - IT
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 in the case of Startup.
No. 9/2019 - Dated: 31-1-2019 - IT
Amendment in Notification No. S.O. 2088(E) dated the 24th May, 2018
No. 24/2018 - Dated: 24-5-2018 - IT
Relaxation from the conditions of issue of shares at premium in excess of Fire Market Value u/s 56(2)(viib) where approval has been granted by the Inter-Ministerial Board of Certification
No. 45/2016 - Dated: 14-6-2016 - IT
CBDT- startup - Tax Exemption on Investments above Fair Market Value