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Norms for Angel tax relaxed; no tax on issuance of shares up to Rs. 25 crore

February 19, 2019
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The Department for Promotion of Industry and Internal Trade (DPIIT) has issued a new notification in supersession of its earlier notification no. GSR 364(E), dated 11-04-2018. Now, an entity shall be treated as start-up for a period upto 10 years. Further, the threshold limit of startup towards its paid-up share capital & share premium after issuance of shares has been increased to Rs. 25 crore.
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