https://www.taxtmi.com/article/detailed?id=16537 Relaxation of angel tax for start-ups is discussed in relation to the omission of section 56(2)(viib), its anti-unaccounted-money rationale, and the valuation difficulties faced by start-up investors. The article notes proposed relief for DPIIT-registered start-ups, additional valuation methods for NRI investors, a price-matching facility for resident and NRI investment, a 90-day merchant banker valuation window, and a 10% safe harbour valuation tolerance limit for unquoted equity shares. en-us Sat, 30 May 2026 08:32:20 +0530 Sat, 30 May 2026 08:32:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16537 Relaxation of angel tax for start-ups is discussed in relation to the omission of section 56(2)(viib), its anti-unaccounted-money rationale, and the valuation difficulties faced by start-up investors. The article notes proposed relief for DPIIT-registered start-ups, additional valuation methods for NRI investors, a price-matching facility for resident and NRI investment, a 90-day merchant banker valuation window, and a 10% safe harbour valuation tolerance limit for unquoted equity shares. Articles Income Tax Sat, 30 May 2026 08:32:20 +0530 https://www.taxtmi.com/article/detailed?id=16537