{"version":"1.0","provider_name":"Taxmann Blog","provider_url":"https:\/\/www.taxmann.com\/post","title":"Decoding the Recent Changes in Angel Tax Provisions","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"nQTGQsRfoP\"><a href=\"https:\/\/www.taxmann.com\/post\/blog\/decoding-the-recent-changes-in-angel-tax-provisions\/\">Decoding the Recent Changes in Angel Tax Provisions<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.taxmann.com\/post\/blog\/decoding-the-recent-changes-in-angel-tax-provisions\/embed#?secret=nQTGQsRfoP\" width=\"600\" height=\"338\" title=\"&#8220;Decoding the Recent Changes in Angel Tax Provisions&#8221; &#8212; Taxmann Blog\" data-secret=\"nQTGQsRfoP\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n<\/script>\n","thumbnail_url":"https:\/\/www.taxmann.com\/post\/wp-content\/uploads\/2023\/06\/12-3-scaled.jpg","thumbnail_width":2560,"thumbnail_height":1501,"description":"This blog comprehensively discusses the implications of Section 56(2)(viib), often known as the 'Angel Tax,' on startups, covering its background, how it works, amendments, valuation methods, exemptions for notified entities and nations, the applicability of the tax on preference shares and CCDs, potential concerns for investors and startups, planning strategies to mitigate the impact, and relevant legal precedents."}