Loading...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 News - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Category: ?
Categorized by AI
---- All Categories ---- ❯
  • ---- All Categories ----
  • Income Tax
  • GST
  • Customs, DGFT & SEZ
  • FEMA & RBI
  • Corp. Laws, SEBI & IBC
  • PMLA, Black Money & ED
  • Budget
  • News and Press Release
  • PTI News
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
News
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
March 26, 2026
Form 33 – Frequently Asked Questions
Show AI Summary
SEZ reinvestment reserve reporting: Form 33 supports deduction claims for new plant and machinery purchases under section 144.
Form 33 is the prescribed statement for assessees claiming deduction under section 144 in respect of profits and gains derived by newly established units in SEZs. It is filed where amounts are withdrawn from the SEZ Reinvestment Reserve Account for purchase of new plant or machinery, and it must be verified by the proprietor, partner, or director. The form is to be filed along with the return of income, and the deduction is based on the particulars reported in the form.
March 26, 2026
Guidance Note – Form 32
Show AI Summary
Audit report form requirements govern deduction claims under specified income-tax provisions, with section-wise disclosures and chartered accountant verification.
Form 32 is the prescribed audit-report form for assessees claiming deductions under the specified provisions of the Income-tax Act, 2025, and it must be verified by a Chartered Accountant. The form is filed by the due date applicable to the audit report and requires basic particulars, section-specific disclosure fields, supporting documents such as agreements, SEZ notifications, start-up certification, turnover and profit details, and capital expenditure details where relevant. Filing is completed by entering the applicable deduction particulars and electronic verification through the Chartered Accountant's DSC.
March 26, 2026
Delhi Police EOW books entities of Gurugram-based firm Experion for fraud
Show AI Summary
Insolvency and Bankruptcy Code misuse allegations surface over creditor voting control and resolution process conduct in a fraud FIR.
Fraud allegations arose from an FIR filed on the basis of an Enforcement Directorate complaint linked to a money laundering probe. The complaint stated that Experion entities were examined in relation to the insolvency proceedings of Dignity Buildcon Private Limited and were said to have misused the Insolvency and Bankruptcy Code during the Corporate Insolvency Resolution Process. It further alleged acquisition of debt and debentures to increase voting rights in the Committee of Creditors and pressure on the authorised representative of Alchemist Asset Reconstruction Company to vote for a resolution plan.
March 26, 2026
Form 32 – Frequently Asked Questions
Show AI Summary
Audit report requirements govern deductions for specified business, start-ups, SEZ units, and North-Eastern eligible businesses.
Form 32 is the audit report required for deductions under the specified provisions of the Income-tax Act, 2025, and must be verified by a Chartered Accountant. It applies to claims for specified business capital expenditure, industrial and infrastructure undertakings, SEZ development, eligible start-ups, housing projects, North-Eastern business units, and newly established SEZ units, and must be filed by the audit-report due date. The document also states the conditions for specified business capital expenditure, start-up eligibility and duration, and the qualifying North-Eastern businesses.
March 26, 2026
Guidance Note - Form 31
Show AI Summary
Rent deduction declaration requires Form 31, with landlord details, rent evidence, and e-verification alongside the return.
Form 31 is the declaration to be furnished by an assessee claiming deduction under section 134 of the Income-tax Act, 2025 in respect of rent paid for residential accommodation. It applies to a resident individual who pays rent for furnished or unfurnished accommodation, does not receive house rent allowance, and does not own residential property at the place of employment or residence. The form is to be filed along with the return of income and requires rent details, landlord particulars, supporting documents, and e-verification through DSC or Aadhaar.
March 26, 2026
Form 31 – Frequently Asked Questions
Show AI Summary
Rent deduction declaration under section 134 requires Form 31 for eligible resident individuals without house rent allowance.
Form 31 is the declaration required for claiming deduction under section 134 for rent paid for residential accommodation. It applies to a resident individual who does not receive house rent allowance and does not own residential property at the place of employment or residence. The form must be filed along with the return of income, and the deduction is available on the basis of details furnished in the form, subject to the annual ceiling of Rs. 60,000.
March 26, 2026
Guidance Note - Form 30
Show AI Summary
Deduction for dependant with disability requires Form 30, supported by medical certification, filing details, and electronic verification.
Deduction for maintenance, medical treatment, training and rehabilitation of a dependant with disability is supported by Form 30, which must be filed by a resident individual claiming expenditure for a dependant with disability or payments under an approved scheme. The form is filed with the return of income, supported by the medical authority certificate, and requires completion of assessee details, patient and disability particulars, upload of the signed verification, and e-verification through DSC or Aadhaar.
March 26, 2026
Form 30 – Frequently Asked Questions
Show AI Summary
Disability-related tax deduction requires Form 30, medical certification, and timely filing with the return of income.
Deduction is available for maintenance, including medical treatment, training and rehabilitation, of a dependant who is a person with disability, and for payments made under a qualifying insurance or specified scheme. Form 30 is the prescribed statement for claiming the deduction and must be filed by a resident individual along with the return of income. The medical authority certificate must be uploaded online, and a fresh certificate is required when a temporary disability certificate expires.
March 26, 2026
Guidance Note - Form 29
Show AI Summary
Carry forward and set-off of amalgamated losses depends on Form 29 production certification and verified compliance.
Form 29 is the prescribed certificate for an amalgamated company to evidence achievement and maintenance of the prescribed level of production in an undertaking received through amalgamation. It is filed with the return of income to support compliance with the conditions for carry forward and set-off of accumulated loss and unabsorbed depreciation of the amalgamating company. The form must be certified by the principal officer and verified by an accountant, and it requires confirmation that the prescribed production threshold has been achieved and maintained within the specified period.
March 26, 2026
Freight surge, LPG shortage amid West Asia crisis hit exports from east India
Show AI Summary
Freight disruption and export relief measures shape India's response to West Asia-linked logistics stress and production shortages.
West Asia-related disruption in shipping and logistics has led to steep increases in freight charges, container shortages, stranded cargo and shipment cancellations affecting exporters in eastern India. Perishable goods, engineering products, textiles and medicines are among the sectors most affected, while the LPG supply crunch has added to production difficulties and air cargo costs have risen because of route changes and cancellations. The text also refers to relief measures, including waiver-based port concessions, the RELIEF scheme for conflict-linked losses and reimbursement support for eligible MSME exporters.
March 26, 2026
Form 29 – Frequently Asked Questions (FAQs)
Show AI Summary
Production compliance certificate governs carry forward and set-off benefits for amalgamated companies under the income tax rules.
Form 29 is the mandatory certificate under Rule 60 for an amalgamated company claiming carry forward and set-off of accumulated losses and unabsorbed depreciation under Section 116(4)(b)(iii). It certifies achievement and maintenance of the prescribed production level in acquired industrial undertakings, requires electronic filing with the return of income, and may cover multiple amalgamating companies. The production condition is 50% of installed capacity within four years of amalgamation and maintenance up to five years, with possible governmental relaxation in suitable cases.
March 26, 2026
Guidance Note - Form 28
Show AI Summary
Slump sale reporting requires accountant certification of net worth and capital gains through online Form 28 filing.
Accountant's report in Form No. 28 (Form No. 3CEA) is required for an assessee undertaking a slump sale to certify the computation of net worth and capital gains under the Income Tax Act, 2025. The form applies where an undertaking or division is transferred as a going concern for a lump-sum consideration without assigning individual values to assets and liabilities. It must be furnished online on the income tax e-filing portal on or before the due date for filing the assessee's income tax return.
March 26, 2026
Form No. 28 Frequently Asked Questions
Show AI Summary
Slump sale reporting under income tax law requires mandatory accountant certification, online filing, and timely submission through Form 28.
Form No. 28 is the accountant's report required under section 77(4) of the Income-tax Act, 2025 for computation of capital gains in a slump sale. It applies where an undertaking or division is transferred as a going concern for lump-sum consideration without assigning separate values to assets and liabilities, and it is mandatory for certifying net worth and capital gains. The form must be filed once in a year on or before the due date for the income-tax return, only online, and cannot be edited after submission. A valid PAN is required.
March 26, 2026
Guidance Note - Form 27
Show AI Summary
Capital gains attribution framework for specified entities filing Form 27 with valuation support and electronic certification.
Form 27 is filed by every specified entity to furnish details of the amount attributed to capital assets remaining with the entity where a specified person receives capital asset or stock-in-trade on dissolution or reconstitution. It supports computation under Rule 50 and must be certified on the basis of a registered valuer's report. The form is filed electronically with the return of income and includes particulars of the amount taxable, its attribution to remaining assets, and the valuer's details.
March 26, 2026
Form No. 27 – Frequently Asked Questions (FAQs)
Show AI Summary
Form No. 27 reporting requirement governs valuation-based attribution of income on dissolution or reconstitution of a specified entity.
Form No. 27 is a mandatory income-tax reporting form prescribed under Rule 50 for a specified entity where income becomes taxable under section 67(10) on dissolution or reconstitution and a specified person receives capital asset, stock-in-trade, or both. It operationalises the attribution of such taxable income to the capital assets remaining with the specified entity and must be furnished for each tax year in which the relevant event occurs. The form requires electronic filing with the return of income and valuation-based attribution supported by a registered valuer's report.
March 26, 2026
Guidance Note - Form 26
Show AI Summary
Tax audit Form No. 26 standardises disclosures, audit reporting, and filing requirements under the new income tax framework.
Prescribed Form No. 26 is the audit report and statement of particulars under section 63 of the Income-tax Act, 2025 read with rule 47 of the Income-tax Rules, 2026. Parts A and B contain the substantive disclosures for tax audit compliance, including books of account, method of accounting, income, expenses, losses, depreciation, deductions, international taxation, TDS/TCS, indirect taxation and quantitative details. Part C applies where accounts are audited under another law, while Part D applies where they are not. The form is required for specified business and professional thresholds and certain presumptive taxation cases, and is furnished through a structured online filing process.
March 26, 2026
Form No. 26 – Frequently Asked Questions (FAQs)
Show AI Summary
Mandatory audit reporting under Form No. 26 introduces clause-wise disclosures, UDIN compliance, and schedule-based tax audit filing.
Form No. 26 is the mandatory audit report and statement of particulars for persons carrying on business or profession whose accounts are required to be audited under section 63. It applies from tax years commencing on or after 1 April 2026, is due one month before the return filing deadline, and must be signed by an Accountant with UDIN, and FRN where applicable. The form uses Part B clause-wise Yes/No reporting with trigger-based schedules, and Parts C and D for audit reporting depending on whether accounts are audited under another law.
March 26, 2026
Guidance Note - Form 25
Show AI Summary
Daily case register requirements for medical professionals under tax rules, including maintenance, exceptions, and non-filing status.
Form No. 25 prescribes a daily case register for medical professionals under Rule 46 of the Income-tax Rules, 2026. It records the patient's name, nature of service, fees charged, and date of receipt of fees. The form is mandatory for persons engaged in the medical profession, subject to the stated gross-receipts exceptions, and is maintained in addition to books of account. It is not furnished to the Department and has no due date.
March 26, 2026
Form No. 25 – Frequently Asked Questions (FAQs)
Show AI Summary
Daily case register compliance for medical practitioners requires tabular records, electronic access safeguards, and preservation obligations.
Form No. 25 is the prescribed daily case register for practitioners of any system of medicine under Rule 46 of the Income-tax Rules, 2026, subject to the prescribed gross receipt threshold and the position of newly set-up medical practices. It records patient and fee particulars in tabular form, is not furnished to the Income-tax Department, but must be maintained daily, produced before the Assessing Officer when called for, may be kept electronically with India-based access and backups, and must be preserved for seven tax years or until completion of reassessment proceedings.
March 26, 2026
Guidance Note - Form 24
Show AI Summary
Permanent establishment audit reporting for royalty and technical services income now uses a structured Chartered Accountant certification format.
Form No. 24 is a statutory audit report for non-residents and foreign companies earning royalty or fees for technical services from India through a permanent establishment or fixed place of profession in India. It requires a Chartered Accountant's certification of the correctness of income computation, verification of the PE or fixed place, maintenance of books of account, and deduction only of expenses attributable to the PE while computing income under section 59. The form is filed annually, contains structured particulars of the assessee, agreement, PE, books examined, and income computation, and is submitted through the e-filing portal with digital signature verification.

News

Back

All News

Showing Results for :
Reset Filters
No Records Found

News

Home › news › Corp. Laws, SEBI & IBC › 2026 › March, 2026 › This
Back

All News

whatsapp Join Channel
Showing Results for : Reset Filters
Corp. Laws, SEBI & IBC

Over 1 Lakh Startups have at Least One-Woman Director/Partner Among 2.12 Lakh Recognised by DPIIT

March 17, 2026

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Government Strengthens Startup Ecosystem with Multi-Stage Funding and Support Schemes

Startup India initiative was launched on 16th January 2016, with an intent to build a strong ecosystem for nurturing innovation, startups and encouraging investments in the startup ecosystem of the country.

As on 31st January 2026, a total of 2,12,283 entities have been recognised as startups by the Department for Promotion of Industry and Internal Trade (DPIIT). Of the total entities recognised as startups, 1,02,054 entities have at least one-woman director/partner.

As on 31st January 2026, a total of 2,12,283 entities have been recognised as startups by DPIIT. The data with respect to status of entities (active, dissolved, struck-off, etc.) is maintained by the Ministry of Corporate Affairs (MCA) on a cumulative basis. As per the MCA, 6,789 recognised startups are categorized as closed (i.e., dissolved/struck-off). Of the total number of entities which are categorized as closed (i.e., dissolved/struck-off), 2,950 have at least one-woman director/partner.

Under the Startup India initiative, the Government is implementing flagship Schemes such as Fund of Funds for Startups (FFS), Startup India Seed Fund Scheme (SISFS) and Credit Guarantee Scheme for Startups (CGSS) to support startups across categories at various stages of their business cycle.

FFS has been established to catalyse venture capital investments and is operationalized by Small Industries Development Bank of India (SIDBI), which provides capital to Securities and Exchange Board of India (SEBI)-registered Alternative Investment Funds (AIFs) which in turn invest in startups. As on 31st January 2026, supported AIFs under the Scheme have invested around Rs. 25,859 crore in selected startups. Further, from 2020 onwards, around Rs. 2,995 crore have been invested in women-led startups by AIFs under the Scheme, as on 31st January 2026.

SISFS provides financial assistance to seed stage startups through incubators. SISFS is implemented from 1st April 2021. As on 31st January 2026, selected incubators under the Scheme have approved funding of around Rs. 592 crore to selected startups, of which funds of around Rs. 294 crore have been approved to women-led startups.

CGSS is implemented for enabling debt funding to startups through eligible financial institutions. CGSS is operationalized by the National Credit Guarantee Trustee Company (NCGTC) Limited and has been operationalized from 1st  April 2023. As on 31st January 2026, loans amounting to around Rs 925 crore have been guaranteed to startup borrowers, of which loans amounting to around Rs 39 crore have been guaranteed to women-led startups.

The total number of startups selected and the total number of startups that are categorized as closed (i.e., dissolved/struck-off) as per the MCA, under the Fund of Funds for Startups (FFS), Startup India Seed Fund Scheme (SISFS), and Credit Guarantee Scheme for Startups (CGSS) are as follows:

Scheme

No.  of startups selected for

support under the Scheme as on 31st January 2026

No.  of startups supported which are categorized as closed (i.e., dissolved/struck-off) as per the MCA.

FFS

1,382

17

SISFS

3,311

26

CGSS

281

1

This information was given by Union Minister of State for Commerce and Industry Shri Jitin Prasada in Lok Sabha today.

***

ANNEXURE-I

The State/UT-wise and year-wise number of entities recognized as startups that have at least one-woman director/partner, as on 31st January 2026, are as under:

State/UT

2017

2018

2019

2020

2021

2022

2023

2024

2025

2026

Andaman and Nicobar Islands

1

1

4

2

5

4

3

10

8

2

Andhra Pradesh

37

85

92

102

137

173

294

313

670

59

Arunachal Pradesh

-

-

-

-

4

5

8

5

16

-

Assam

8

28

30

53

83

122

168

170

216

24

Bihar

23

53

59

114

183

257

384

417

600

63

Chandigarh

8

10

21

27

38

36

64

49

57

4

Chhattisgarh

18

55

69

54

82

91

148

218

230

25

Dadra and Nagar Haveli and Daman and Diu

1

 

1

3

4

7

6

12

12

1

Delhi

240

568

671

834

1197

1283

1607

1471

1911

166

Goa

13

24

22

27

41

49

40

64

86

5

Gujarat

108

217

313

365

800

944

1431

1568

1845

184

Haryana

98

233

360

375

532

674

893

888

1250

116

Himachal Pradesh

1

6

14

12

23

56

65

74

83

12

Jammu and Kashmir

2

14

12

23

40

71

82

111

150

20

Jharkhand

16

35

37

85

89

108

172

151

207

22

Karnataka

298

536

807

757

1065

1242

1500

1629

2219

196

Kerala

49

112

267

249

398

431

534

506

736

81

Ladakh

-

-

-

1

-

1

3

2

1

-

Lakshadweep

-

-

-

1

-

-

-

-

-

-

Madhya Pradesh

32

123

150

173

264

421

622

616

846

121

Maharashtra

388

839

1110

1305

1937

2412

2913

3043

4043

386

Manipur

3

1

1

5

21

13

7

22

42

4

Meghalaya

-

1

5

-

5

5

6

11

12

-

Mizoram

-

-

-

1

1

3

6

6

6

-

Nagaland

1

1

1

3

4

3

13

21

15

-

Odisha

40

80

90

126

196

230

329

296

409

40

Puducherry

2

7

6

3

7

11

21

13

28

5

Punjab

9

35

54

72

125

147

226

219

268

31

Rajasthan

53

114

192

205

301

458

691

657

906

87

Sikkim

-

-

-

1

-

2

1

-

3

-

Tamil Nadu

105

221

318

378

591

922

1333

1341

1674

159

Telangana

134

232

306

390

520

723

919

933

1619

146

Tripura

-

1

4

10

4

13

8

20

17

4

Uttar Pradesh

174

364

449

662

1065

1303

1788

1842

2525

301

Uttarakhand

11

27

57

53

77

121

125

131

204

16

West Bengal

72

142

158

199

360

527

622

585

804

83

Total

1945

4165

5680

6670

10199

12868

17032

17414

23718

2363

ANNEXURE-II

The State/UT-wise details of the total number of entities which are categorized as closed (i.e., dissolved/struck-off) as per the MCA with at least one woman director/partner are as follows:

State/UT

No. of entities which are categorized as closed (i.e., dissolved/struck-off) with at least one woman director/partner

Andhra Pradesh

48

Assam

25

Bihar

36

Chandigarh

12

Chhattisgarh

28

Delhi

324

Goa

14

Gujarat

156

Haryana

133

Himachal Pradesh

7

Jammu and Kashmir

16

Jharkhand

24

Karnataka

384

Kerala

97

Madhya Pradesh

81

Maharashtra

586

Manipur

4

Meghalaya

1

Mizoram

1

Nagaland

2

Odisha

49

Puducherry

6

Punjab

29

Rajasthan

95

Tamil Nadu

173

Telangana

176

Tripura

5

Uttar Pradesh

303

Uttarakhand

19

West Bengal

116

Total

2950

ANNEXURE-III

The year-wise details of funds invested in startups by AIFs supported under the FFS, as on 31st January 2026, are as under:

Year

Amount invested by selected AIFs in startups (in Rs. crore)

Amount invested by selected AIFs in women-led startups (in Rs. crore)*

2017

343.52

-

2018

676.84

-

2019

1623.56

-

2020

2066.89

333.96

2021

3491.10

576.14

2022

5973.40

430.72

2023

3292.10

57.24

2024

3809.20

616.82

2025

4271.60

914.47

2026

311.40

65.79

*Note: Data on investment in women-led startups is available from 2020.

ANNEXURE-IV

The year-wise details of funds approved to startups by incubators selected under the SISFS, as on 31st January 2026, are as under:

Year

Amount approved to startups by selected incubators (in Rs. crore)

Amount approved to women-led startups by selected incubators (in Rs. crore)

2021

27.59

14.05

2022

111.78

53.74

2023

175.98

87.43

2024

165.83

84.22

2025

110.04

54.52

2026

0.9

0.79

ANNEXURE-V

The year-wise details of loans guaranteed to startups under the CGSS, as on 31st January 2026, are as under:

Year

Amount of loans guaranteed to startups (in Rs. crore)

Amount of loans guaranteed to women-led startups (in Rs. crore)

2023

220.78

13.6

2024

381.08

13.44

2025

206.32

10.18

2026

117.72

2

 

Topics

Acts Income Tax
Next ➔