<h1>Start-up valuation immunity: declarations and e-verification shield investors from valuation scrutiny and enable relief measures.</h1> Start-ups and their investors who file prescribed declarations and return disclosures will not be subject to scrutiny of share premium valuations; an e-verification mechanism will establish investor identity and fund source. CBDT will implement administrative safeguards requiring supervisory approval before Assessing Officers may carry out inquiries in these cases. The valuation immunity is extended to Category-II Alternative Investment Funds. Additional measures include relaxations for carry forward and set off of start-up losses, extension and easing of capital gains reinvestment exemption, a dedicated Doordarshan start-up programme, and a scheme offering investment-linked tax incentives for mega-manufacturing in sunrise technologies.