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Taxmann's Taxation of Starts-ups and Investors (As Amended by Finance Act 2020)

Taxmann's Taxation of Starts-ups and Investors (As Amended by Finance Act 2020)

  • ₹895.00

In Stock
  • Author(s): CA. Srinivasan Anand G.
  • Brand: Taxmann
  • Edition: 3 Ed July 2020
  • ISBN 13 9789390128211
  • Approx. Pages 378 + Contents
  • Format Paperback
  • Approx. Product Size 24 x 16 cms
  • Delivery Time Normally 7-9 working days
  • Shipping Charge Extra (see Shopping Cart)

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Description
Incorporating

»    Comprehensive guide for Taxation of Start-ups & Investors
»    How Start-ups can benefit by registering as MSMEs on Udyam Parichay Portal
»    Start-up India Kit
»    New Composite Criteria for MSME Classification Based on Turnover and Investment
»    ECLGS (Emergency Credit Line Guarantee Scheme) with FAQs on the Scheme
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Contents
Chapter 1    :    Start-up
Chapter 2    :    Definition of 'Start-up' As per DPIIT Notification
Chapter 3    :    Approvals Needed by Start-up Entity for Claiming Tax Benefits
Chapter 4    :    Tax Efficacy of Different Start-up Entity Forms - Firms, LLPs & Pvt. Cos.
Chapter 5    :    Tax Holiday to Start-ups under Section 80-IAC
Chapter 6    :    Funding Blues of Private Limited Start-up companies
Chapter 7    :    Tax Implications of Funding a Start-up by Investing in it Money from Sale of
                           Residential Property Invested in Start-up-Section 54GB
Chapter 8    :    Exemption from 'Angel Tax' to Private Limited Companies Start-ups
Chapter 9    :    Computation on FMV of Shares Issued when Angel Tax Exemption is not Applicable
Chapter 10  :    Conditions for Carry Forward or Set off of Losses of Start-up PLC U/S 79
Chapter 11  :    Deferring TDS or Tax Payment in Respect of ESOP Income of Employees of Eligible start-ups
Chapter 12  :    Mandatory Acceptance of Payments Through Prescribed Electronic Modes if Turnover
                           Exceeds Rs. 50 Crores - Section 269SU
Chapter 13  :    Taxation of Capital Gains on Sale of Shares by Investors Exiting Start-ups
Appendices
Appendix 1    New Definition of 'start-ups'
Appendix 2    Repealed Definitions of 'Start-up'
Appendix 3    Relevant Sections of Income-Tax Act, 1961
Appendix 4    Relevant Rules of Income-Tax Rules, 1962
Appendix 5    Notified Class of Persons under Clause (ii) of Proviso to Section 56(2)(viib)
Appendix 6    Section 56(2)(viib) of the Income-tax Act, 1961 - Income from Other Sources - Chargeable
                         as - Start ups - Consolidated Circular for Assessment of Start ups.
Appendix 7    Startup India Kit
Appendix 8    Scheme for Facilitating start-ups Intellectual Property Protection (SIPP)
Appendix 9    Emergency Credit Line Guarantee Scheme (ECLGS) Operational Guidelines Updated as
                        on May 26, 2020
Appendix 10  Frequently asked Questions (FAQs) on Guaranteed Emergency Credit Line of Rs. 3 Lakh Crore
Appendix 11  Emergency Credit Line guarantee Scheme (ECLGS)
Appendix 12  Notified Classes of Persons under Section 56(2)(viib), Clause (ii) of Proviso
Appendix 13  The Micro, Small and Medium enterprises Development Act, 2006
Appendix 14  New MSME Notification (NMN)
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Author Details
CA Srinivasan Anand
G. B. Com., GRAD, CWA, ACA, CS
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