Taxmann’s Taxation of Start-ups & Investors by Srinivasan Anand G – 4th Edition April 2021

Taxmann’s Taxation of Start-ups & Investors is a ready referencer to understand the taxation of start-ups and other operational issues. All complex provisions have been explained by way of detailed case studies, illustrations, FAQs and Start-up Ready Reckoners. This book incorporates the following:

• Start-up Ready Reckoner
  • For turnover-limit linked compliances/exemptions for the following:
    • Private Companies
    • Limited Liability Partnership
    • Tradition/General Partnership Firm
  • Tax benefits available to DPIIT-recognized Start-ups Private Limited Companies based on their Turnover
  • Eligibility reckoner for tax holiday u/s 80-IAC
• Inter-Ministerial Board Start-up India Certification
  • Guidelines for Tax Holiday application
  • Guidelines on video presentation for application for Tax Holiday
  • Case Studies of acceptance/rejection of application for Tax Holiday

The Present Publication is the 4^th Edition, which incorporates all the changes made by the Finance Act, 2021. The key features of this book are as follows:

• [Detailed Analysis of Difference between MSMEs and Start-ups] and benefits available under the MSMED Act, 2006
• [Guidance on Compliances and Approvals] needed by the Start-ups for continuation of their business.
• [Analysis of Multiple Tax Exemptions & Benefits and Holidays] available under the Income-tax Act
• [Taxability of Investors & Eligibility u/s 54GB] In-depth discussion including practical examples of taxability of the investors and their eligibility of deduction under section 54GB
• [Angel Tax] Breakdown of all the aspects relating to ‘Angel tax’ and how to claim exemption therefrom
• [Practical Implications] Demonstrating actual implications of reconstruction of the Start-ups, fast track mergers
• The detailed contents of the book are as follows:
  • Start-up
  • Definition of Start-up as per DPIIT Notification
  • Approvals Needed by Start-up Entity for Claiming Tax Benefits
  • Tax Efficacy of Different Start-up Entity Forms – Firms, LLPs & Private Companies
  • One Person Company as Start-up Entity
  • Tax Holiday to Start-ups under Section 80-IAC
  • Funding Blues of Private Limited Start-up Companies
  • Tax Implication of Funding a Start-up by Investing in it from Sale of Residential Property Invested in Start-up | Section 54GB
  • Exemption from Angel Tax to Private Limited Companies Start-ups
  • Computation on Fair Market Value of Shares Issued when Angel Tax Exemption is not applicable
  • Condition 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
  • Mandatory Acceptance of Payment through Prescribed Electronic Modes if Turnover Exceeds Rs. 50 Crores | Section 269SU
  • Constitution of Dispute Resolution Committee for Small and Medium Taxpayers
  • Fast-Track Mergers/Amalgamation for Start-ups
  • Taxation of Investors Exiting Start-ups
  • Tax on Reconstitution of Firms/LLPs

Details