CBDT: Issues fresh 'angel tax' exemption notification, applicable from April 11, 2018

May 26,2018

CBDT issues fresh notification with regards to 'angel-tax' exemption, in supersession of its June 2016 notification; CBDT notification issued pursuant to the Commerce Ministry/DIPP notification dated April 11, 2018 that had specified 3 key conditions for availing the angel tax exemption, namely : (i) aggregate amount of paid up share capital and share premium, after the proposed issue of shares does not exceed Rs. 10 Cr., (ii) investor/ propose...

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