Description
Taxmann Publications Taxation of Start-ups & Investors 4th Edition by Srinivasan Anand G
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 4th 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
About the author
Srinivasan Anand G.
Srinivasan Anand G is a Practicing Chartered Accountant. He has qualified in the exams of all three premier professional institutes, i.e. ICAI, ICWAI & ICSI.
He is associated as a guest faculty with various institutes such as Regional Training Institute, Comptroller & Auditor General of India, Western Coalfields Ltd., Punjab National Bank, Zonal Training Centre. He has also spoken at Study Circle Meetings organized by Nagpur Branch of ICAI.