Exemption for startup share premium: qualifying resident subscriptions excluded from taxation under section 56(2)(viib) when conditions met. Provision of section 56(2)(viib) is inapplicable to consideration for shares exceeding face value where a company qualifies as a startup, the subscription is by a resident, the company meets the eligibility criteria in the notified startup framework, and the company files the required declaration; the notification supersedes the earlier one and is given retrospective effect.