Corporate Law : Convertible notes and iSAFE both defer valuation but operate under different legal frameworks in India. The article explains their...
Finance : Startup valuation depends on business potential, governance, compliance, and investor confidence rather than financial metrics alo...
Corporate Law : ESOPs can create significant wealth, but many employees struggle with taxation, limited liquidity, and unrealistic expectations. T...
Finance : A practical guide on common mistakes that lead to rejection of subsidy claims in India, covering planning, compliance, documentati...
Corporate Law : This guide explains who can apply for SISFS and the financial support offered. It highlights that early-stage startups receive fun...
Corporate Law : The issue concerned operationalising a ₹10,000 crore startup fund. It was established that routing investments through AIFs ensu...
Corporate Law : The initiative marks ten years of nurturing startups across sectors and regions. The focus has shifted from rapid expansion to sus...
Corporate Law : The Ministry of Corporate Affairs details new initiatives, including digital forms and a Central Registration Centre, to simplify ...
Income Tax : DPIIT approves 187 startups for income tax exemption under Section 80-IAC. Eligibility extended for startups incorporated till Apr...
Corporate Law : As of June 2024, India recognizes 1.4 lakh startups, with 67,499 having at least one woman director, supported by various governme...
Income Tax : The ITAT Pune held that Section 80-IAC does not require startups to complete three years before claiming the deduction. It directe...
Income Tax : ITAT Mumbai held that a start-up company incurring cost for branding of the company and other relevant expenditure which creates p...
Income Tax : In the case of HCL Technologies BPO Services Ltd vs. ACIT, ITAT has held that for transfer pricing only amount retained by associa...
Company Law : ROC Pune penalized a start-up company and its officers for delayed filing of e-Form MGT-14 relating to a Special Resolution under ...
Corporate Law : The issue concerned operationalising a ₹10,000 crore startup fund. It was established that routing investments through AIFs ensu...
Corporate Law : The government approved a major fund to enhance startup funding through AIFs. The scheme aims to strengthen innovation, especially...
Corporate Law : The 2026 notification revises the definition of startups, expanding eligibility to more entities while setting turnover and time l...
Company Law : A company was penalised for filing an incomplete and incorrect INC-22 for change of registered office. Startup status helped secur...
The first thought in mind on hearing the profession of chartered accountant creates an image of an auditor, tax consultant, accounting, shared services etc. The traditional practice started and followed for years together has seen changing trends in recent times. The challenge for chartered accountant does not gets confined only to audit or tax at this juncture of time and period.
The Presentation covers Start up, Technical compliance, Tax benefits, Formation, Project Setup and Preparation of Project Report. Various options for Fund raising and Finance.
Article explains What Is Start-Up , Process Of Recognition Of Start-Up, Benefit of Registration Of Start-Up, Information and Documents Required For Application / Recognition as Of Start-Up and Simple Steps to Recognition / Register Your Start-Up In Start-Up India Portal.
Each unregistered or registered business works below a form and the business is working under what kind of form makes a huge effect on the profits of the business and business as well. Selecting a business form is similar to selecting a car, where various models are available. But you need to pick one which is best for you.
This article is meant for the ‘startups’ who wish to enter into the market after having the sound business plan and wants to raise the funds for bringing their plans into reality. But the first step in order to approach is preparing the ‘Investor pitch deck’. What is “Investor pitch deck” Have you completed with […]
Central Government, hereby notifies that the provisions of clause (viib) of sub-section (2) of section 56 of the said Act shall not apply to consideration received by a company for issue of shares that exceeds the face value of such shares, if the consideration has been received for issue of shares from an investor in accordance with the approval granted by the Inter-Ministerial Board of Certification
Traditionally, ESOPs were given to remunerate senior employees and to acknowledge their proven contribution to the company. However, in modern times, ESOPs are used as a consideration as Startups can’t afford to spend high salaries in the beginning. Employee Stock Options in India has gained immense popularity in the recent times with the emergence of a vibrant startup ecosystem in the country.
In a lay man language, a startup company (startup or start-up) is an entrepreneurial venture which is typically a newly emerged business that aims to meet a marketplace need by developing a viable business model around an product, service, process or a platform. A startup is usually a company designed to effectively develop and validate a scalable business model.
Startups are of great significance for any economy as they are collectively one of the major emerging source of revenue and employment. Many governments from across the world have been going out of their way to facilitate the entrepreneurial dream. Even India took initiative to support startup dreams by means of its flagship Make in India programme and a plethora of other schemes like Startup India has been launched, but the Angel tax
pproval for the purposes of clause (viib) of sub-section (2) of section 56 of the Act -A Startup being a private limited company and in conformity with the definition as per definition stipulated at Para 1(a) shall be eligible to apply for approval for the purposes of clause (viib) of sub-section (2) of section 56 of the Act, if the following conditions are fulfilled: —
