The Department of Industrial Policy and Promotion (“DIPP”) of the Ministry of Commerce and Industry of the Government of India (“GOI”), vide Notification No. G.S.R. 364 (E) dated April 11, 2018 (“Notification”), has laid down the eligibility guidelines and the procedure for availing direct tax benefits including exemption from “angel tax” for Start-ups.
TAX-RELIEF-FOR-START-UPS-JUN-2018
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