Income Tax Department introduces Angel Tax Rules for valuing investments in startups

Last updated: 27 September 2023

The Income-tax (Twenty first Amendment), Rules, 2023, also known as the Angel Tax Rules, were notified by the Central Board of Direct Taxes (CBDT) on September 25, 2023. These rules amend Rule 11UA of the Income-tax Rules, 1962, which provides for the valuation of unquoted equity shares for the purp

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Category Income Tax   Report

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