https://www.taxtmi.com/article/detailed?id=16604 Retrospective exemptions have been notified from the angel tax framework for specified foreign investors and for start-up companies meeting prescribed conditions and filing the required self-declaration. The exemptions operate from 1 April 2023, while corporate foreign direct investment outside the exempted categories remains within the angel tax ambit. Draft valuation rules for non-resident investors also propose five methods and a 10% safe-harbour tolerance where the issue price marginally exceeds fair market value. en-us Tue, 09 Jun 2026 07:51:25 +0530 Tue, 09 Jun 2026 07:51:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16604 Retrospective exemptions have been notified from the angel tax framework for specified foreign investors and for start-up companies meeting prescribed conditions and filing the required self-declaration. The exemptions operate from 1 April 2023, while corporate foreign direct investment outside the exempted categories remains within the angel tax ambit. Draft valuation rules for non-resident investors also propose five methods and a 10% safe-harbour tolerance where the issue price marginally exceeds fair market value. Articles Income Tax Tue, 09 Jun 2026 07:51:25 +0530 https://www.taxtmi.com/article/detailed?id=16604