ANGEL TAX EXEMPTION GIVEN TO START-UPS
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Abstract
In this paper, the author will analyse the current policy on the controversial “angel tax” exemption granted to start-ups. The paper will analyse the issues with Rule 11 UA that governs valuations of businesses. The paper will compare the old policy with the new policy and make suggestions on how the current policy can be improved. The paper will further discuss the problem of contradicting judgements in the area. Finally, the paper will connect it to the government of India’s policies such as “Startup India”, “Make in India” and “Aatmanirbhar Bharat”.
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