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Govt. simplifies procedure for startups to seek exemption from sec. 56(2)(viib) applicability

January 25, 2019
The Department of Industrial Policy and Promotion (DIPP) has simplified the procedure for startups to claim exemption from the applicability of Section 56(2)(viib). The DIPP has substituted Para (4) of Notification no. GSR 364(e), issued on 11-4-2018, which provides for conditions to be fulfilled by Startups while claiming tax exemption.
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