Taxmann Taxation of Start-ups & Investors Edition April 2022


This book provides focused analysis, starting from recognising start-ups to their taxation. It includes DPIIT Guidelines, IMB Decisions, relevant legal provisions, Case Laws, etc. It also provides a start-up ready reckoner. This book is amended by the Finance Act 2022.

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Taxmann New Law Relating to Taxation of Start ups & Investors

Taxmann New Law Relating to Taxation of Start ups & Investors

This is a handy book for the taxation of start-ups & investors, including, but not limited to the following:

  • Tax Holiday u/s 80-IAC of the Income-tax Act 1961
  • Angel Tax Exemption

All topics related to the taxation of start-ups & investors are discussed in light of the following:

  • Department for Promotion of Industry and Internal Trade (DPIIT) Guidelines
  • Inter-ministerial Board (IMB) Decisions made in IMB Meetings
  • Relevant Legal Provisions
  • Case Laws

The Present Publication is the 5th Edition, authored by Taxmann’s Editorial Board. This book is updated by the Finance Act 2022, with the following noteworthy features:

[Start-up Ready Reckoner]

  • Eligibility Ready Reckoner for tax holiday u/s 80-IAC
  • Compliance Ready Reckoner for turnover-limit linked compliances/exemptions for the following entities:
  • Private Companies
  • Limited Liability Partnership
  • Traditional/General Partnership Firm
  • Tax Benefits available for DPIIT recognised start-up private limited companies based on their turnover

[Tabular Format of Tax Holiday for Start-ups approved by IMB] in the following cases:

  • Grounds of Innovation
  • Grounds of Scalability
  • Grounds of Employment Generation or Wealth Creation
  • Grounds of Improvement in Products
  • [Detailed Analysis of Finance Act 2022 Amendments] on discharging additional onus on loans/borrowings credited in books

[Detailed Analysis with a Specific Focus] on the following topics:

  • Revised Guidelines for recognition of start-up
  • Process of IMB Certification for a tax holiday
  • Options of low tax rate regime u/s 115BAA/115BAB without tax holiday
  • Relative tax efficacy of various start-up entity forms, such as:
  • Registered Partnership Form
  • Limited Liability Partnerships
  • Private Limited Companies
  • One Person Company as a start-up entity form
  • Dispute Resolution Scheme for small/medium taxpayers
  • Taxability of investors and eligibility under section 54GB with practical examples
  • [Case Studies] of acceptance/rejection by IMB of a start-up’s application for a tax holiday
  • [FAQs] are given at the start of the book
  • [Detailed Analysis of Difference between MSMEs and Start-ups] and benefits available under the MSMED Act, 2006

The detailed contents of the book are as follows:

  • What are a start-ups
  • Distinction between start-ups and MSMEs
  • What is the criteria for recognition of start-ups by DPIIT
  • Start-ups eligible for DPIIT-Recognition
  • OPC as a start-up entity
  • Innovation/scalable business model
  • Start-up entities not eligible for DPIIT recognition
  • Sole proprietorships – whether eligible for DPIIT recognition
  • Entities formed as a result of amalgamations/mergers/demergers/absorption whether eligible for DPIIT recognition
  • Entities formed as a result of compromise/arrangement – whether eligible for DPIIT recognition
  • Holding & subsidiary companies – whether eligible for DPIIT recognition
  • Joint Ventures – whether eligible for DPIIT recognition
  • Entities incorporated outside India – whether eligible for DPIIT recognition
  • Entities with foreign shareholding/stake – whether eligible for DPIIT recognition
  • Entities formed by splitting up/reconstruction of an existing business – whether eligible for DPIIT recognition
  • Entities incorporate with common director/DP/partner – whether eligible for DPIIT recognition
  • Procedure for DPIIT-recognition of start-up
  • Name change by DPIIT-recognized start-up entity – whether permitted
  • CIN/LLPIN change by DPIIT-recognized start-up entity – whether permitted
  • Conversion by a DPIIT-recognized entity from one form to another – whether permissible
  • Automatically ceasing to be a ‘start-up’ under LSN
  • Approvals needed by start-up entity for claiming tax benefits
  • Tax efficacy of different start-up entity forms – firms, LLPs & Pvt. Companies
  • Tax holiday to start-ups under Section 80-IAC
  • Funding blues of private limited start-up companies
  • Tax implication of funding a start-up by investing in it money from the sale of the residential property invested in the start-up – Section 54GB
  • Exemption from ‘angel tax’ to private limited companies start-ups
  • Computation of FMV of shares issued when angel tax exemptions is not applicable
  • Conditions for carry forward or set-off of losses of start-up PLC under section 79
  • Deferring TDS or tax payment in respect of ESOP income of employees of eligible start-ups
  • Mandatory acceptance of payments through prescribed electronic modes if turnover exceeds INR 50 crores – section 269SU
  • Constitution of dispute resolution committee for small and medium taxpayers
  • Taxation of investors exiting start-ups
  • Tax on reconstitution of firms/LLPs
Weight 0.870 kg







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