Handbook on FUNDRAISING

Book Details

CONTENTS AT A GLANCE

Bharat?	5
Foreword	7
Preface	9
Acknowledgements	11
Detailed Contents	15
Abbreviations	21
Chapter 1 Fundraising: An Overview and Book Outline	1
Chapter 2 Glossary of Funding	8
Chapter 3 Decoding the Term Sheet	19
Chapter 4 Due Diligence: An In-depth Analysis	29
Chapter 5 Understanding Investment Agreements	60
Chapter 6 Shareholders’ Agreement: Insights into Key Clauses	72
Chapter 7 Valuation: Legal Requirements	112
Chapter 8 Fundraising: A Secretarial Compliance Guide	126
Chapter 9 Specific Post-Investment Nuances	134
Chapter 10 Demystifying Share Transfer	147
Chapter 11 Funding Instruments beyond Shares	160
Chapter 12 Funding and the Income-tax Landscape	168
Appendix 1 Draft Term Sheet	181
Appendix 2 Extracts of Rule 11UA(1)(c) of the Income-tax Rules	194
Appendix 3 Draft Shareholders’ Agreement	196
Appendix 4 Ambiguity in Valuation requirement under the Companies Act for Compulsorily Convertible Securities	256
Appendix 5 Ambiguity in Valuation of Unquoted Shares and Securities (other than Equity Shares) under Rule 11UA(1)(c)(c) of the Income Tax Rules	258
Appendix 6 FEM (NDI) Rules, 2019 – Schedule IV	260
Appendix 7 Income Tax Circular 10/2018	262
Appendix 8 Income Tax Circular 02/2019	264
Appendix 9 Income Tax Circular 03/2019	265
Appendix 10 Relevant Extracts of Cases	267
Appendix 11 About Angel Tax	272
Appendix 12 Income-tax Notification No. 29/2023/F. No. 370142/9/2023-TPL (Part-I)	277
Appendix 13 Para 4 of Notification No. G.S.R. 127(E) issued by DPIIT	279
Appendix 14 Rule 11UA(2)(A)(a) of the Income-tax Rules	281

About the Author

CA. Prachi Jain

Prachi Jain an FCA.(All India Rank 1 in CA Inter & Rank 8 in CA Final) and a lawyer with over 15 years of experience. She has advised numerous companies and worked closely with venture capital firms. She is known for delivering practical, actionable advice. She combines her tecnical expertise with a deep understanding of the enterpreneurial landscape.

She is a Partner at Mohit Vijay and Associates, Chartered Accountants, and also serves as a Director CorpNinja Advisors Private Limited.

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