DPIIT Startup Recognition: Tax Benefits, IPR & Self-Certification Featured Answer: DPIIT (Department for Promotion of Industry and Internal Trade) Startup Recognition is a government certification that unlocks tax exemptions under Section 80IAC of the Income Tax Act (3-year tax holiday on profits), exemption from angel tax under Section 56(2)(viib), self-certification under 9 labour and 3 […]
Category Archives: Valuation
Company Valuation, Business Valuation . Startup Valuation
Cryptocurrency & Digital Asset Valuation: Methods, Tax & RBI/SEBI Framework Featured Answer: Cryptocurrency and digital asset valuation in India involves applying market, cost, and income approaches to virtual digital assets (VDAs) including cryptocurrencies, NFTs, and DeFi protocol tokens. The valuation must account for extreme volatility, liquidity constraints, forked coins, and regulatory uncertainty. Under Indian tax […]
TDS Default Notice: Section 201 Response Strategy, Penalties Under Section 234E & 271C Quick Answer A TDS default notice under Section 201(1) of the Income Tax Act, 1961 declares the deductor as an “assessee in default” for failing to deduct TDS or for deducting but not depositing it with the government. This triggers interest under […]
Secretarial Audit: Section 204 Applicability & MR-3 Report Featured Answer: Secretarial Audit under Section 204 of the Companies Act, 2013 is a comprehensive compliance audit conducted by a Company Secretary in Practice (PCS). It is mandatory for every listed company and every company belonging to prescribed classes — those with paid-up share capital of ₹50 […]
Independent Director: Appointment, Tenure, Remuneration & Liability under Companies Act 2013 Author: CA V. Viswanathan, IBBI Registered Valuer (Reg. No. IBBI/RV/03/2019/12333) | Published: 20 March 2026 | Vertical: Company Secretary Services Featured Answer: An independent director is a non-executive director who has no material or pecuniary relationship with the company, its promoters, or its management. […]
Equity Dilution & Cap Table Management: A Founder’s Guide to Protecting Ownership Quick Answer: How Does Equity Dilution Work in Indian Startups? Equity dilution occurs when a company issues new shares, reducing existing shareholders’ percentage ownership. In a typical Indian startup journey from incorporation to Series B, founders dilute from 100% to 35-50% ownership through […]
Transfer Pricing Study Report: Section 92 Compliance — Documentation, Benchmarking & Filing Guide Quick Answer: What Is a Transfer Pricing Study Report? A Transfer Pricing Study Report (TP Study) is the mandatory documentation that Indian taxpayers must maintain under Section 92D of the Income-tax Act, 1961, read with Rule 10D of the Income-tax Rules, 1962, […]
Transfer Pricing Methods in India: CUP, RPM, CPM, TNMM & PSM — Section 92C and Rule 10B Complete Guide Quick Answer: What Are the Five Transfer Pricing Methods in India? Indian transfer pricing law under Section 92C(1) of the Income-tax Act, 1961, prescribes five methods for determining the arm’s length price: (1) Comparable Uncontrolled Price […]
Advance Pricing Agreement (APA) in India: Section 92CC & 92CD — Procedure, Benefits & Compliance Quick Answer: What Is an Advance Pricing Agreement (APA)? An Advance Pricing Agreement (APA) is a binding agreement between a taxpayer and the CBDT (and, in the case of bilateral/multilateral APAs, the competent authority of the foreign jurisdiction) that determines, […]
Section 8 Company (NGO) Registration in India: Complete Guide (2026) Quick Answer A Section 8 Company is a company registered under Section 8 of the Companies Act, 2013 for promoting commerce, art, science, sports, education, research, social welfare, religion, charity, protection of environment, or any other useful object — provided it intends to apply its […]