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No action to be taken against ‘Start Up’ if its valuation report of unquoted shares is rejected: CBDT

February 7, 2018
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The Central Board of Direct Taxes (CBDT) has decided that no coercive measure to recover the outstanding demand would be taken against ‘Start Up’ companies if any additions have been made by Assessing Officer under section 56(2)(viib) due to rejection of the valuation report furnished by them in accordance with the Rule 11UA(2).
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