Taxmanns 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 o For turnover-limit linked compliances/exemptions for the following:§ Private Companies§ Limited Liability Partnership§ Tradition/General Partnership Firmo Tax benefits available to DPIIT-recognized Start-ups Private Limited Companies based on their Turnovero Eligibility reckoner for tax holiday u/s 80-IACInter-Ministerial Board Start-up India Certificationo Guidelines for Tax Holiday applicationo Guidelines on video presentation for application for Tax Holidayo Case Studies of acceptance/rejection of application for Tax HolidayThe 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 mergersThe detailed contents of the book are as follows:o Start-upo Definition of Start-up as per DPIIT Notificationo Approvals Needed by Start-up Entity for Claiming Tax Benefitso Tax Efficacy of Different Start-up Entity Forms - Firms, LLPs & Private Companieso One Person Company as Start-up Entityo Tax Holiday to Start-ups under Section 80-IACo Funding Blues of Private Limited Start-up Companieso Tax Implication of Funding a Start-up by Investing in it from Sale of Residential Property Invested in Start-up | Section 54GBo Exemption from Angel Tax to Private Limited Companies Start-upso Computation on Fair Market Value of Shares Issued when Angel Tax Exemption is not applicableo Condition for Carry Forward or Set-off of Losses of Start-up PLC under Section 79o Deferring TDS or Tax Payment in Respect of ESOP Income of Employees of Eligible Start-upso Mandatory Acceptance of Payment through Prescribed Electronic Modes if Turnover Exceeds Rs. 50 Crores | Section 269SUo Constitution of Dispute Resolution Committee for Small and Medium Taxpayerso Fast-Track Mergers/Amalgamation for Start-upso Taxation of Investors Exiting Start-upso Tax on Reconstitution of Firms/LLPs About the Author Srinivasan Anand G is a Practicing Chartered Accountant. He has qualified in the exams of all three premier professional institutes, i.e. ICAI, ICWAI & ICSI.He is associated as a guest faculty with various institutes such as Regional Training Institute, Comptroller & Auditor General of India, Western Coalfields Ltd., Punjab National Bank, Zonal Training Centre. He has also spoken at Study Circle Meetings organized by Nagpur Branch of ICAI.