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Issue of Angel Tax faced by Startups

January 9, 2019[2019] 101 taxmann.com 132 (Article)
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A startup is a company that is in the first stage of its operations. It is basically a business model that aims to meet a marketplace need by developing or offering an innovative product, process or service. The Startup India campaign was first announced by Prime Minister Shri Narendra Modi in his 15th August, 2015 address from the Red Fort, after which he formally launched Startup India initiative on January 16, 2016, from Vigyan Bhawan, New Delhi.
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