Eligibility Start-ups can register to make use of 2 benefits under income Tax
U/s 80IAC: - According to the Start-up company registration in electronic city Exempted tax on 100% gain and profit from business for 3 successive financial year.
U/s 56(2) (viib) (Angel Tax): - Exempted tax on investment in shareholder capital if there is any excess share premium value on the top of the fair market...