https://www.taxtmi.com/notifications?id=119390 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. en-us Tue, 14 Jun 2016 00:00:00 +0530 Wed, 28 Aug 2019 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=119390 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. Notifications Income Tax Tue, 14 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/notifications?id=119390