TMI BlogAngle Tax - Investment in Start-ups Recognized by DPIIT - Provision of section 56(2)(viib) of IT Act...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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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