Taxation of Start-ups & Investors 6th Edition 2023 at Meripustak

Taxation of Start-ups & Investors 6th Edition 2023

Books from same Author: Taxmann

Books from same Publisher: Taxmann

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  • General Information  
    Author(s)Taxmann
    PublisherTaxmann
    Edition6th Edition
    ISBN9789356227453
    BindingPaperback
    LanguageEnglish
    Publish YearMay 2023

    Description

    Taxmann Taxation of Start-ups & Investors 6th Edition 2023 by Taxmann

    This is a handy book for the taxation of start-ups & investors, including, but not limited to, the following:
    Tax Holiday u/s 80-IAC of the Income-tax Act 1961
    Angel Tax Exemption
    All topics related to the taxation of start-ups & investors are discussed in light of the following:
    Department for Promotion of Industry and Internal Trade (DPIIT) Guidelines
    Inter-ministerial Board (IMB) Decisions made in IMB Meetings
    Relevant Legal Provisions
    Case Laws, including the landmark decision of Raw Pressery (P.) Ltd. vs ACIT [2022] 143 taxmann.com 158 (Mumbai-Trib.)
    The Present Publication is the 6th Edition and has been amended by the Finance Act 2023. This book is authored by Taxmann's Editorial Board with the following noteworthy features:
    [Start-up Ready Reckoner]
    Eligibility Ready Reckoner for tax holiday u/s 80-IAC
    Compliance Ready Reckoner for turnover-limit linked compliances/exemptions for the following entities:
    Private Companies
    Limited Liability Partnership
    Traditional/General Partnership Firm
    Tax Benefits available for DPIIT-recognised start-up private limited companies based on their turnover
    [Tabular Format of Tax Holiday for Start-ups approved by IMB] in the following cases:
    Grounds of Innovation
    Grounds of Scalability
    Grounds of Employment Generation or Wealth Creation
    Grounds of Improvement in Products
    [Detailed Analysis of Finance Act 2023 Amendments] including new provisions regarding taxation & TDS on winnings from online games
    [Detailed Analysis with a Specific Focus] on the following topics:
    Revised Guidelines for recognition of start-up
    Process of IMB Certification for a tax holiday
    Options of low tax rate regime u/s 115BAA/115BAB without tax holiday
    Relative tax efficacy of various start-up entity forms, such as:
    Registered Partnership Form
    Limited Liability Partnerships
    Private Limited Companies
    One Person Company as a start-up entity form
    [Case Studies] of acceptance/rejection by IMB of a start-up's application for a tax holiday
    [FAQs] are given at the start of the book
    [Detailed Analysis of Difference between MSMEs and Start-ups] and benefits available under the MSMED Act, 2006
    The detailed contents of the book are as follows:
    What is a start-up?
    Distinction between start-ups and MSMEs
    What is the criteria for recognition of start-ups by DPIIT
    Start-ups eligible for DPIIT – Recognition
    OPC as a start-up entity
    Innovation/scalable business model
    Start-up entities not eligible for DPIIT recognition
    Sole proprietorships – Whether eligible for DPIIT recognition
    Entities formed as a result of amalgamations/mergers/demergers/absorption, whether eligible for DPIIT recognition
    Entities formed as a result of compromise/arrangement – Whether eligible for DPIIT recognition
    Holding & subsidiary companies – Whether eligible for DPIIT recognition
    Joint Ventures – Whether eligible for DPIIT recognition
    Entities incorporated outside India – Whether eligible for DPIIT recognition
    Entities with foreign shareholding/stake – Whether eligible for DPIIT recognition
    Entities formed by splitting up/reconstruction of an existing business – Whether eligible for DPIIT recognition
    Entities incorporated with common director/DP/partner – Whether eligible for DPIIT recognition
    Procedure for DPIIT – Recognition of start-up
    Name change by DPIIT – Recognised start-up entity – Whether permitted
    CIN/LLPIN change by DPIIT – Recognised start-up entity – Whether permitted
    Conversion by a DPIIT – Recognised entity from one form to another – Whether permissible
    Automatically ceasing to be a 'start-up' under LSN
    Approvals needed by start-up entities for claiming tax benefits
    Tax efficacy of different start-up entity forms – Firms, LLPs & Pvt. Companies
    Tax holiday to start-ups under Section 80-IAC
    Funding blues of private limited start-up companies
    Exemption from 'angel tax' to private limited companies start-ups
    Computation of FMV of shares issued when angel tax exemptions is not applicable
    Conditions for carry forward or set-off of losses of start-up PLC under section 79
    Deferring TDS or tax payment in respect of ESOP income of employees of eligible start-ups
    Tax & TDS on winnings from online games
    Mandatory acceptance of payments through prescribed electronic modes if turnover exceeds INR 50 crores – section 269SU
    Taxation of investors exiting start-ups