TY  - BOOK
TI  - Taxation of start-ups: as amended by Finance (no.2) act 2024 
SN  - 9789364557818
PY  - 2024///
CY  - New Delhi
PB  - Taxmann
KW  - India--Start-up Taxation
N2  - "This book comprehensively covers start-up taxation, focusing on key features such as the tax holiday under Section 80-IAC, Angel Tax exemptions, and revised valuation norms. It includes detailed guidance on securing DPIIT recognition and IMB certification, highlighting eligibility, application steps, and evaluation criteria. The book provides comparative analyses of various start-up entity forms—LLPs, private limited companies, and OPCs—to help choose the most tax-efficient structure. It also covers alternative low tax rate regimes under Sections 115BAA and 115BAB and includes handy reckoners for compliance linked to turnover milestones."--
ER  -