Income Tax Department notified new angel tax rules in hindi

Income Tax Department notified new angel tax rules in Hindi

Income Tax :  Kya hai yeh angel tax? Kya hoga isse? एंजेल टैक्स क्या है ?

Jee haan, iss tax ke dwara ek mechanism laagu kia jaa raha hai jo unlisted startups ke selling shares ko evaluate karega ….

Budget 2023-24 mai government ne angel tax ke through foreign investment propose kia tha…

Ab iss tax mai kuch aisa hoga – jab bhi startup fair market value ke upar apna shares sell karenge aur unhe jo capital milega, uspar taxes levy kia jayega. Government ke hisaab se yeh jo excess premium hoga usse “income from sources” consider kia jayega, aur iss par 30% tak ke taxes lag sakte hain.
Pehle yeh tax sirf local investors par hi laagu the par ab yeh foreign investors par bhi lagenge.

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Lekin kuch exemptions hain,

Jaise ki Startups jo Department of Promotion of Industry and Internal Trade (DPIIT) ke saath registered hain unko iss new norms se exempt kia gaya hai – jiske wajah se kuch 80,000 startups ko iska laabh hoga.

Toh kabse lag raha hai Angel Taxes?

From September 25 as part of the Rule 11UA of Income Tax rules.

Main Highlights – Rule 11 UA

Valuations Change honge

Discounted Cash Flow (DCF) aur Net Asset Value (NAV) method ke saath-saath aur paanch valuation methods ab non-residents ke liye available hain – Comparable Company Multiple Method, Probability Weighted Expected Return Method, Option Pricing Method, Milestone Analysis Method, Replacement Cost Method.
c) Price matching ka reference Venture Capital Funds ke reference ke hisaab se hoga, resident aur non-resident investors dono ke liye.
d) FMV of Compulsorily Convertible Preference Shares(CCPS) ko calculate karne ke liye jo valuation methods honge woh bhi provide kia hai.
e) A safe harbor of 10% variation in value has been provided.
Criticism

Investors, founders aur stakeholders iss tax se khush nahi hai, unhe lagta hai ki yeh Indian startup ecosystem ke liye thik nahi hai..waise bhi startup industry mai already funding ke issues aa rahe hain. Aur pichle kuch saalon mai startup industry ka growth bhi kaafi slow raha hai..2023 ka pehla Unicorn (Zepto) August mai hua, woh bhi 11 month ke baad hua..Funding bhi pehle ke hisaab se kaafi kam hai.

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Fintrackr ke data ke hisaab se 64 startups ne fundraise announce kia August mai worth $464 million – issme se 6 growth aur late stage deals the worth $351 million aur 58 early stage deals worth $112 million. Lekin yeh comparatively kaafi negligible jump
Iss saal, decline ki shuruwaat hui June mai jab fund inflow $1 billion se gir kar $631 million hua. Aur Jan 2021 ke baad yeh dusri baar hai jahan startup industry ne $500 million ke andar funding dekha.

Ab market mai yehi darr hai ki jahan already investment aadhe ho gaye hain, wahin angel tax ke aate hi investors ke funding aur bhi kam naa ho jaye…jissey market mai naye startup ko kaafi pareshaani ho sakti hai

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