What is Angel Tax for Start-Ups? । In Focus । Drishti IAS English

Описание: Amid notices being sent to start-ups, the Central Board of Direct Taxes (CBDT) has stepped in to direct its officers to not carry out scrutiny of angel tax provisions for start-ups recognised by the Department for Promotion of Industry and Internal Trade (DPIIT). In a directive issued last week, the tax department has asked its field officials to not do verification for the recognised start-ups for cases pertaining to Section 56 (2) (viib) of the Income-tax Act, which was amended in the Finance Act, 2023 bringing in non-resident investors also under the angel tax levy.
=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵
𝐃𝐨𝐰𝐧𝐥𝐨𝐚𝐝 𝐃𝐫𝐢𝐬𝐡𝐭𝐢 𝐋𝐞𝐚𝐫𝐧𝐢𝐧𝐠 𝐀𝐩𝐩 𝐧𝐨𝐰 :

https://play.google.com/store/apps/de...

=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵

𝐓𝐨 𝐛𝐮𝐲 𝐈𝐀𝐒 𝐏𝐫𝐞𝐥𝐢𝐦𝐬 𝐏𝐞𝐧𝐝𝐫𝐢𝐯𝐞 𝐂𝐨𝐮𝐫𝐬𝐞𝐬 𝐚𝐧𝐝 𝐇𝐢𝐧𝐝𝐢 𝐋𝐢𝐭𝐞𝐫𝐚𝐭𝐮𝐫𝐞 𝐂𝐥𝐢𝐜𝐤 𝐨𝐧 𝐭𝐡𝐞 𝐠𝐢𝐯𝐞𝐧 𝐥𝐢𝐧𝐤𝐬:

👉 For 𝐟𝐞𝐞 & 𝐨𝐭𝐡𝐞𝐫 𝐝𝐞𝐭𝐚𝐢𝐥𝐬 of IAS Prelims Pendrive/Online Courses: https://www.drishtiias.com/online-course

👉 𝐀𝐝𝐦𝐢𝐬𝐬𝐢𝐨𝐧 Page Link for 𝐇𝐢𝐧𝐝𝐢 𝐋𝐢𝐭𝐞𝐫𝐚𝐭𝐮𝐫𝐞- http://bit.ly/3cAFH6L

👉 Online IAS GS (Prelims + Mains) Foundation Course 𝐃𝐞𝐦𝐨 𝐜𝐥𝐚𝐬𝐬 playlist- https://bit.ly/3xkUsDM

👉 To 𝐛𝐮𝐲 𝐭𝐡𝐢𝐬 𝐜𝐨𝐮𝐫𝐬𝐞 call us: 9319290700/9319290701/9319290702

👉 Mail us: [email protected]

=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵

𝐅𝐨𝐫 𝐕𝐢𝐝𝐞𝐨 𝐮𝐩𝐝𝐚𝐭𝐞𝐬 𝐟𝐨𝐥𝐥𝐨𝐰 𝐮𝐬 𝐚𝐭 -------

👉 Facebook:   / drishtieng  

👉 Twitter:   / drishtiiaseng  

👉 Instagram:   / drishtiiase.  .

👉 Telegram Channel:

Link 1: https://t.me/drishtiiasenglish

Link 2: https://t.me/dailycadrishtiias

👉 WhatsApp number: 9205885200

=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵

👉 𝐋𝐢𝐧𝐤𝐬 𝐨𝐟 𝐘𝐨𝐮𝐓𝐮𝐛𝐞 𝐏𝐥𝐚𝐲𝐥𝐢𝐬𝐭𝐬-

1. Latest Update: https://bit.ly/3ihWbFT

2. To The Point: https://bit.ly/3jeVXhP

3. Today's GK: https://bit.ly/3igEupX

4. Simplified: https://bit.ly/37cnefx

5. MindMaps for UPSC: https://bit.ly/3fmYky6

6. Important Government Schemes: https://bit.ly/3jcwLZq

=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵=̵

👉 𝐑𝐞𝐚𝐝 𝐌𝐨𝐫𝐞 𝐨𝐧 𝐨𝐮𝐫 𝐰𝐞𝐛𝐬𝐢𝐭𝐞 -

👉 Daily News & Editorial: https://bit.ly/3BZb4EK

👉Daily Current Affairs MCQs: https://bit.ly/3xlZfVH

👉Weekly Revision MCQs: https://bit.ly/3iiwoND

👉Previous Year Paper: https://bit.ly/3igYTv6

#AngelTax #AngelTaxforStartups #DrishtiIAS