The Taxation of Start-ups in India is a comprehensive guide that simplifies the complex landscape of India's start-up ecosystem and its tax implications. Updated to incorporate the latest provisions from the Finance Act 2025, this book provides practical insights into eligibility criteria, legal structures, and tax benefits specifically tailored to start-ups.
Updated Content: Incorporates amendments from the Finance Act, 2025, ensuring readers are informed of the current tax provisions affecting start-ups.
Practical Approach: Includes in-depth case studies and practical examples of Inter-Ministerial Board (IMB) approvals and rejections, offering a 360-degree perspective on forming, financing, and operating a start-up in India.
Comprehensive Coverage: Covers foundational concepts along with detailed discussions on eligibility criteria, legal structures, and tax benefits specifically tailored to start-ups.
Introduction to Start-up Ecosystem in India
Legal Structures Suitable for Start-ups
Eligibility Criteria for Tax Benefits
Tax Incentives and Exemptions under the Income Tax Act
Procedure for Obtaining IMB Approval
Case Studies on IMB Approvals and Rejections
Compliance Requirements and Best Practices
Impact of Finance Act 2025 on Start-ups
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The 8th Edition (March 2025) of Taxation of Start-ups by Taxmann's Editorial Board is a comprehensive guide that simplifies the complex landscape of India's start-up ecosystem and its tax implications. Updated to incorporate the latest provisions from the Finance Act 2025, this book provides practical insights into eligibility criteria, legal structures, and tax benefits specifically tailored to start-ups.?
Tax Holiday under Section 80-IAC: Detailed analysis of eligibility criteria, application procedures, and common pitfalls leading to rejection, with practical case studies illustrating successful and rejected applications.?
Angel Tax and Section 68: In-depth discussion on share premium taxation, the additional onus on start-ups to explain 'source of the source,' and compliance with sections 56(2)(viib) and 68.?
DPIIT Recognition and IMB Certification: Step-by-step guidance on obtaining recognition from the Department for Promotion of Industry and Internal Trade (DPIIT) and certification from the Inter-Ministerial Board (IMB), including preparation of pitch decks and video presentations.?
Comparative Analysis of Entity Structures: Explores different entity structures—Proprietorship, Partnership, LLP, Private Limited Company, One Person Company—and their tax implications.?
Carry Forward & Set Off of Losses: Special provisions for start-ups under Section 79 and how turnover thresholds impact these benefits.?
Practical Tools & Appendices: Includes relevant statutory references, rules, and sample documents for filings and registrations, plus official notifications and guidelines from DPIIT and MSME authorities.?
Introduction to Start-up Ecosystem in India
Legal Structures Suitable for Start-ups
Eligibility Criteria for Tax Benefits
Tax Incentives and Exemptions under the Income Tax Act
Procedure for Obtaining IMB Approval
Case Studies on IMB Approvals and Rejections
Compliance Requirements and Best Practices
Impact of Finance Act 2025 on Start-ups
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