Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes North Block,
New Delhi, dated the 30th August,2019
Sub: Consolidated circular for assessment of Startups - reg.
In order to provide hassle-free tax environment to the Startups, a series of announcements have been made by the Hon'ble Finance Minister in her Budget Speech of 2019 and also on 23rd August, 2019. To give effect to these announcements, the Central Board of Direct Taxes (CBDT) has issued various circulars/ clarifications in the matter. This circular consolidates all these circulars and further clarifies as under:-
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Circular No : 22/2019Published in Income Tax
Source : https://www.incometaxindia.gov.in/communications/circular/circular_22_2019.pdf