Taxation of Start-ups

Year: 2025

About the Book:
Taxation of Start-ups is a comprehensive and updated guide offering detailed insights into the taxation and regulatory framework for start-ups in India, as amended by the Finance Act 2025. Designed for founders, tax professionals, investors, and legal practitioners, this book simplifies complex provisions, incentives, and procedures involved in forming, financing, and managing a start-up.

This 8th Edition integrates the latest developments, such as the revised MSME classification, angel tax applicability, and income-tax incentives under Section 80-IAC. It also explores new compliance mechanisms, procedural checklists, and recent IMB (Inter-Ministerial Board) approval benchmarks.

Key Features:

• Covers all income-tax and regulatory provisions applicable to start-ups

• Explains eligibility norms for DPIIT recognition, IMB approvals, and tax benefits under Section 80-IAC

• Detailed treatment of Angel Tax, ESOP taxation and deferral options, and capital gains exemptions

• Includes procedures for incorporation, entity structuring, fundraising, and compliance

• Practical illustrations and case studies for understanding tax computations and incentive schemes

• Step-by-step analysis of notices, scrutiny trends, and precautionary steps

• Covers relevant provisions of the Companies Act, FEMA, SEBI regulations, and Start-up India notifications

• User-friendly layout with tables, charts, and checklists for easy reference

Ideal For:

• Start-up Founders & Entrepreneurs

• Chartered Accountants & Tax Consultants

• Legal Professionals & Company Secretaries

• Angel Investors & Venture Capitalists

• Academicians & Business Students

Hashtags:
#Startups #Taxation #80IAC #AngelTax #ESOPs #Taxmann #FinanceAct2025 #StartupIndia #9789364550864

Caveat Legalis: Description based on available details—interpret with due diligence!