The Angel Tax Demonic-Emergence and the Silver Lining of CBDT Proposal
The amendment increases tax liability upon the startup and severely affects their dependency on seed funding during their initial rounds.
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Hrishikesh Harathi
Sep 21, 20236 min read
Section 54EE of Income Tax Act: Addressing the Need for a Better LTCG Exemption for Startups
The 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.
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Ishita Khandelwal, Janhavi Mahalik
May 30, 20235 min read
Addressing The Conundrum Of Angel Tax Amendment Circumventing The Start-Up Regime
Authors hope that the angel tax amendment is given another perspective due to inherent challenges.
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Mainak Mukherjee
Jan 23, 20226 min read
Analysing 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.
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