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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>CBDT Issues New Guidelines to Simplify Startup Tax Assessments; Establishes Startup Cell for Grievance Redressal.</h1> The circular issued by the Central Board of Direct Taxes consolidates guidelines for the assessment of startups to create a hassle-free tax environment. It outlines procedures for pending assessments, emphasizing that startup cases under limited scrutiny will have their claims accepted, while those under multiple scrutiny require supervisory approval. The completion deadlines for assessments are set for September and October 2019. Additionally, past assessments involving section 56(2)(viib) will not be pursued if startups filed Form No. 2 before February 19, 2019. A Startup Cell is established to address grievances and tax-related issues, providing contact details for communication.
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