000 01207nam a22002057a 4500
003 JGU
005 20241205140523.0
008 241205b |||||||| |||| 00| 0 eng d
020 _a9789364557818
_qpbk.
040 _beng
_cJGU
041 _aeng
245 _aTaxation of start-ups :
_bas amended by Finance (no.2) act 2024 /
_cBy Taxmann's Editorial Board.
250 _a7th ed.
260 _aNew Delhi :
_bTaxmann,
_c2024.
520 _a"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."--
650 _aIndia--Start-up Taxation
999 _c3094284
_d3094284