Taxation of Start-ups & Investors, 2020 by SRINIVASAN ANAND G

Description

This book is a ready-referencer to understand the taxation of start-ups and other operational issues.

All complex provisions have been explained with detailed Case studies and Illustration. The Current Publication is the 3^rd Edition which incorporates all the changes made by the Finance Act, 2020. The key features of this book are as follows:

• Analysis of every provision applicable to a start-up, inter-alia, Section 80-IAC, Section 54GB, etc.
• A thorough examination of the notification issued by the DPIIT for eligible start-ups
• Guidance on registration of a startup as a firm or a company
• Impact of revision in definition of MSMEs on Start-ups
• Analysis of Emergency Credit Line Guarantee Scheme (ECLGS)
• Case studies and Illustrations for easy understanding of complex laws
• FAQs for resolution of queries