Start-ups | IRCCL

Aliza Khatoon

Mar 166 min read

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.

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.

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.

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.