Angel tax – which is income tax at the rate of 30.6 per cent – is levied when an unlisted company issues shares to an investor at a price higher than its fair market value. Earlier, it was imposed only on investments made by a resident investor. However the Finance Act 2023 proposed to extend angel tax even to non-resident investors from April 1. The Finance Act, 2023, had amended Section 56(2)(viib) of the Income-tax Act. The provision, colloquially known as the ‘angel tax’ was first introduced in 2012 to deter the generation and use of unaccounted money through the subscription of shares of a closely held company at a value that is higher than the fair market value of the firm’s shares. We discussed about this topic in detail here.
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𝐆𝐒 𝐅𝐨𝐮𝐧𝐝𝐚𝐭𝐢𝐨𝐧 𝐂𝐨𝐮𝐫𝐬𝐞 (𝐏𝐫𝐞𝐥𝐢𝐦𝐬 + 𝐌𝐚𝐢𝐧𝐬) 𝐎𝐧𝐥𝐢𝐧𝐞/𝐏𝐞𝐧𝐝𝐫𝐢𝐯𝐞 𝐌𝐨𝐝𝐞:
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👉 To know the 𝐝𝐞𝐭𝐚𝐢𝐥𝐬 𝐨𝐫 𝐭𝐨 𝐫𝐞𝐠𝐢𝐬𝐭𝐞𝐫 through our website click on this link: [ Ссылка ]
👉 𝐓𝐨 𝐠𝐞𝐭 𝐭𝐡𝐞 𝐝𝐞𝐭𝐚𝐢𝐥𝐬 about this 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩 𝐨𝐫 𝐒𝐌𝐒 "𝐆𝐒" on this number: 𝟗𝟑𝟏𝟏𝟒𝟎𝟔𝟒𝟒𝟐
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👉 For 𝐟𝐞𝐞, 𝐀𝐝𝐦𝐢𝐬𝐬𝐢𝐨𝐧 and 𝐨𝐭𝐡𝐞𝐫 𝐝𝐞𝐭𝐚𝐢𝐥𝐬 of 𝐏𝐞𝐧𝐝𝐫𝐢𝐯𝐞 𝐂𝐨𝐮𝐫𝐬𝐞 (Hindi Literature and other courses): [ Ссылка ]
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👉 𝐏𝐫𝐞𝐥𝐢𝐦𝐬 𝐏𝐫𝐚𝐜𝐭𝐢𝐜𝐞 𝐒𝐞𝐫𝐢𝐞𝐬 की पुस्तकें (संपूर्ण सेट एक साथ) खरीदने के लिये निम्नलिखित लिंक्स का प्रयोग करें:
𝐃𝐫𝐢𝐬𝐡𝐭𝐢 𝐖𝐞𝐛𝐬𝐢𝐭𝐞: [ Ссылка ]
𝐀𝐦𝐚𝐳𝐨𝐧: [ Ссылка ]
𝐅𝐥𝐢𝐩𝐤𝐚𝐫𝐭: [ Ссылка ]
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👉 𝐐𝐮𝐢𝐜𝐤 𝐁𝐨𝐨𝐤 𝐒𝐞𝐫𝐢𝐞𝐬 की पुस्तकें (संपूर्ण सेट एक साथ) खरीदने के लिये निम्नलिखित लिंक्स का प्रयोग करें:
𝐃𝐫𝐢𝐬𝐡𝐭𝐢 𝐖𝐞𝐛𝐬𝐢𝐭𝐞: [ Ссылка ]
𝐀𝐦𝐚𝐳𝐨𝐧: [ Ссылка ]
𝐅𝐥𝐢𝐩𝐤𝐚𝐫𝐭: [ Ссылка ]
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👉 𝐌𝐚𝐢𝐧𝐬 𝐂𝐚𝐩𝐬𝐮𝐥𝐞 𝐒𝐞𝐫𝐢𝐞𝐬 की पुस्तकें खरीदने के लिये निम्नलिखित लिंक्स का प्रयोग करें:
𝐃𝐫𝐢𝐬𝐡𝐭𝐢 𝐖𝐞𝐛𝐬𝐢𝐭𝐞: [ Ссылка ]
𝐀𝐦𝐚𝐳𝐨𝐧: [ Ссылка ]
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👉 𝐑𝐀𝐒 𝐒𝐞𝐫𝐢𝐞𝐬 की पुस्तकें खरीदने के लिये निम्नलिखित लिंक्स का प्रयोग करें:
𝐃𝐫𝐢𝐬𝐡𝐭𝐢 𝐖𝐞𝐛𝐬𝐢𝐭𝐞: [ Ссылка ]
𝐅𝐥𝐢𝐩𝐤𝐚𝐫𝐭: [ Ссылка ]
𝐀𝐦𝐚𝐳𝐨𝐧: [ Ссылка ]
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𝐅𝐨𝐫 𝐕𝐢𝐝𝐞𝐨 𝐮𝐩𝐝𝐚𝐭𝐞𝐬 𝐟𝐨𝐥𝐥𝐨𝐰 𝐮𝐬 𝐨𝐧 :
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👉 Twitter : [ Ссылка ]
👉 Instagram : [ Ссылка ]
👉 Telegram : [ Ссылка ]
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👉 𝐎𝐮𝐫 𝐑𝐞𝐠𝐮𝐥𝐚𝐫 𝐘𝐨𝐮𝐓𝐮𝐛𝐞 𝐏𝐫𝐨𝐠𝐫𝐚𝐦𝐬' 𝐏𝐥𝐚𝐲𝐥𝐢𝐬𝐭𝐬:
1. Videos by Dr. Vikas Divyakriti: [ Ссылка ]
2. Concept Talk- By Dr. Vikas Divyakirti: [ Ссылка ]
3. Current News Bulletin: [ Ссылка ]
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👉 डेली न्यूज़ और एडिटोरियल: [ Ссылка ]
👉 डेली करेंट अफेयर्स टेस्ट: [ Ссылка ]
👉 प्रैक्टिस टेस्ट: [ Ссылка ]
👉 लोकसभा और राज्यसभा टीवी डिबेट: [ Ссылка ]
👉 मैप के माध्यम से अध्ययन: [ Ссылка ]
👉 डेली मेंस आंसर राइटिंग प्रैक्टिस: [ Ссылка ]
#angeltax #startups #drishtiias
