In this edition, we bring to you certain important articles on various aspects.
The article on ‘Angel Tax – Genesis, Problem, Relief, Conclusion & Way Forward’ deals with the acute problem that is faced by the Start-up segment from the income tax perspective. In the said article, we have laid down the problem, the relief given by Ministry of Commerce & Industry along with Central Board of Direct Taxes, the conclusion as to who is eligible for such a relief and the way forward for other start-ups which are not eligible for the relief provided. I am glad to share the said article is also published on FTAPPCI Journal.
