https://www.taxtmi.com/news?id=17867 Capital gains reinvested by investors into notified funds and capital gains from sale of residential property reinvested in start up equity are exempted; eligible start ups receive a full profit deduction for three consecutive years within a prescribed certification window, and angel funding in certified start ups is exempt from tax on receipt. Carry forward and set off of losses for eligible start ups is relaxed despite changes in shareholding provided the shareholders at the time losses arose continue to hold shares at the relevant later year end. en-us Wed, 12 Apr 2017 15:58:32 +0530 Wed, 12 Apr 2017 15:58:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=17867 Capital gains reinvested by investors into notified funds and capital gains from sale of residential property reinvested in start up equity are exempted; eligible start ups receive a full profit deduction for three consecutive years within a prescribed certification window, and angel funding in certified start ups is exempt from tax on receipt. Carry forward and set off of losses for eligible start ups is relaxed despite changes in shareholding provided the shareholders at the time losses arose continue to hold shares at the relevant later year end. News - Wed, 12 Apr 2017 15:58:32 +0530 https://www.taxtmi.com/news?id=17867