Taxation of Start-ups & Investors


  • Author : Srinivasan Anand G.
  • Edition : 4th Edition
  • Date of Publication : April 2021


Taxmann’s Taxation of Start-ups & Investors is a ready referencer to understand the taxation of start-ups and other operational issues. All complex provisions have been explained by way of detailed case studies, illustrations, FAQs and Start-up Ready Reckoners. This book incorporates the following:

  • Start-up Ready Reckoner
    • For turnover-limit linked compliances/exemptions for the following:
      • Private Companies
      • Limited Liability Partnership
      • Tradition/General Partnership Firm
    • Tax benefits available to DPIIT-recognized Start-ups Private Limited Companies based on their Turnover
    • Eligibility reckoner for tax holiday u/s 80-IAC
  • Inter-Ministerial Board Start-up India Certification
    • Guidelines for Tax Holiday application
    • Guidelines on video presentation for application for Tax Holiday
    • Case Studies of acceptance/rejection of application for Tax Holiday

The Present Publication is the 4th Edition, which incorporates all the changes made by the Finance Act, 2021. The key features of this book are as follows:

  • [Detailed Analysis of Difference between MSMEs and Start-ups] and benefits available under the MSMED Act, 2006
  • [Guidance on Compliances and Approvals] needed by the Start-ups for continuation of their business.
  • [Analysis of Multiple Tax Exemptions & Benefits and Holidays] available under the Income-tax Act
  • [Taxability of Investors & Eligibility u/s 54GB] In-depth discussion including practical examples of taxability of the investors and their eligibility of deduction under section 54GB
  • [Angel Tax] Breakdown of all the aspects relating to ‘Angel tax’ and how to claim exemption therefrom
  • [Practical Implications] Demonstrating actual implications of reconstruction of the Start-ups, fast track mergers
  • The detailed contents of the book are as follows:
    • Start-up
    • Definition of Start-up as per DPIIT Notification
    • Approvals Needed by Start-up Entity for Claiming Tax Benefits
    • Tax Efficacy of Different Start-up Entity Forms – Firms, LLPs & Private Companies
    • One Person Company as Start-up Entity
    • 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 from Sale of Residential Property Invested in Start-up | Section 54GB
    • Exemption from Angel Tax to Private Limited Companies Start-ups
    • Computation on Fair Market Value of Shares Issued when Angel Tax Exemption is not applicable
    • Condition 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 Payment through Prescribed Electronic Modes if Turnover Exceeds Rs. 50 Crores | Section 269SU
    • Constitution of Dispute Resolution Committee for Small and Medium Taxpayers
    • Fast-Track Mergers/Amalgamation for Start-ups
    • Taxation of Investors Exiting Start-ups
    • Tax on Reconstitution of Firms/LLPs


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