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        Case ID :
        Income Tax

        CBDT- startup - Tax Exemption on Investments above Fair Market Value - 45/2016 - Income Tax Act, 1961

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        Taxation of share premiums in startups: resident subscribers are specified as the relevant class for section 56 proviso purposes. Notification specifies that, for the proviso to clause (viib) of sub section (2) of section 56, the relevant class of persons comprises resident persons who make any consideration exceeding face value for issue of shares of a startup, and defines 'startup' by reference to the DIPP G.S.R.180(E) description.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Taxation of share premiums in startups: resident subscribers are specified as the relevant class for section 56 proviso purposes.

                            Notification specifies that, for the proviso to clause (viib) of sub section (2) of section 56, the relevant class of persons comprises resident persons who make any consideration exceeding face value for issue of shares of a startup, and defines "startup" by reference to the DIPP G.S.R.180(E) description.


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