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प्रश्न
Recently, the Government of India relaxed the Angel Tax Norms for Start-ups and enhanced the investment limit to:
पर्याय
Rs. 25 Crore
Rs. 20 Crore
Rs. 15 Crore
Rs. 30 Crore
उत्तर
Rs. 25 Crore
Explanation:
The angel tax was introduced in the 2012-13 Budget. It is levied on start-ups that have received equity infusion in excess of the fair valuation, with the premium being paid by investors as their income. As per the recent turnover criteria of the Govt., a firm can be a startup even if its turnover for any of the financial years since its incorporation hasn’t exceeded ₹100 crores instead of the existing cap of ₹ 25 crores.
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