On 30th August 2019, the Central Board of Direct Taxes (CBDT) has issued the consolidated circular for start ups in which various issues for start ups have been addressed. The various issues which have been addressed in the circular are as follows:-
- Assessment of start ups
- Time limit for completion of pending assessments of start ups
- Procedure for addition made u/s. 56(2)(viib) in the past assessment
- Income tax demand
- Constitution of Startup cell
To download the article regarding the circular, click here Article on consolidated circular for start ups
To download the complete circular, click here consolidated circular for startups
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