How to treat if an investor invest in a Pvt.Ltd.Co.

Check out what kind f investment it is. FVTPL.? Or investment interest as per business combinations in IndAS. Find out what does the investment hold in that start up eg. investment interest, associate, JV or subsidiary and treat accordingly.

Investors  Investment  in  Star up  company  will be  Income  for  the  company   and if  Not  going  to  return back  . Then  accounting entry will be as follows . 

Bank                                    A/c    Dr 

Promoters Investment         A/c    Cr 

(  Being amount  received  towards  investment  ) 

Note -  Promoters Investment  A/c  will be  under  Indirect  Income ( Other Income )   under  Profit  & Loss  A/c   

This is my opinion  you may  consult  with others also .