Taxation of Starts-ups and Investors (As Amended by Finance Act 2023)

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Description
Incorporating
» New tax regime and TDS regime on winnings from online games, applicable to gaming Start-ups
» Landmark ITAT ruling in Raw Pressery Case on additional onus under provisos to section 68
» Revised Guidelines for Recognition of Start-Ups
» Tabular formats of Stat-ups Approved by IMB for tax Holiday on Ground of Innovation,
    Improvements in Products, Scalability, employment generation and wealth Creation
»  Eligibility Ready Reckoner for tax holidays for start-ups 
»  Ready Reckoner of compliances which become applicable when start up crosses various
    turnover milestones 
»  Case studies of acceptance/ rejection by IMB of start up's application for tax holiday
»  IMB Guideline on start-up pitch deck for tax holiday application 
»  IMB Guidelines on video presentation for application for tax holiday 
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Contents
Chapter 1    :   What is a start-up
Chapter 2    :   Distinction between start-ups and MSMEs
Chapter 3    :   What is the criteria for recognition of start-ups by DPIIT
Chapter 4    :   Start-ups eligible for DPIIT-Recognition
Chapter 5    :   OPC as a start-up entity
Chapter 6    :   Innovation/scalable business model
Chapter 7    :   Start-up entities not eligible for DPIIT recognition
Chapter 8    :   Sole proprietorships – whether eligible for DPIIT recognition
Chapter 9    :   Entities formed as a result of amalgamations/mergers/demergers/absorption whether
                            eligible for DPIIT recognition
Chapter 10  :   Entities formed as a result of compromise/arrangement – whether eligible for DPIIT
                            recognition
Chapter 11  :   Holding & subsidiary companies – whether eligible for DPIIT recognition
Chapter 12  :   Joint Ventures – whether eligible for DPIIT recognition
Chapter 13  :   Entities incorporated outside India – whether eligible for DPIIT recognition
Chapter 14  :   Entities with foreign shareholding/stake – whether eligible for DPIIT recognition
Chapter 15  :   Entities formed by splitting up/reconstruction of an existing business – whether eligible
                            for DPIIT recognition
Chapter 16  :   Entities incorporate with common director/DP/partner – whether eligible for DPIIT recognition
Chapter 17  :   Procedure for DPIIT-recognition of start-up
Chapter 18  :   Name change by DPIIT-recognized start-up entity – whether permitted
Chapter 19  :   CIN/LLPIN change by DPIIT-recognized start-up entity – whether permitted
Chapter 20  :   Conversion by a DPIIT-recognized entity from one form to another – whether permissible
Chapter 21  :   Automatically ceasing to be a 'start-up' under LSN
Chapter 22  :   Approvals needed by start-up entity for claiming tax benefits
Chapter 23  :   Tax efficacy of different start-up entity forms – firms, LLPs & Pvt. Companies
Chapter 24  :   Tax holiday to start-ups under Section 80-IAC
Chapter 25  :   Funding blues of private limited start-up companies
Chapter 26  :   Exemption from 'angel tax' to private limited companies start-ups     
Chapter 27  :   Computation of FMV of shares issued when angel tax exemptions is not applicable
Chapter 28  :   Conditions for carry forward or set-off of losses of start-up PLC under section 79
Chapter 29  :   Deferring TDS or tax payment in respect of ESOP income of employees of eligible start-ups
Chapter 30  :   Tax and TDS on winning from online games
Chapter 31  :   Mandatory acceptance of payments through prescribed electronic modes if turnover exceeds
                            INR 50 crores – section 269SU
Chapter 32  :   Constitution of dispute resolution committee for small and medium taxpayers
Chapter 33  :   Taxation of investors exiting start-ups
Appendices
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