HomeNewsTechnologyUnion Budget 2019 offers key takeaways for Indian start-ups

Union Budget 2019 offers key takeaways for Indian start-ups

The government’s move to resolve the Angel Tax issue by eliminating scrutiny around valuation of share premium will act as a catalyst in driving investment towards the start-up segment.

July 09, 2019 / 18:31 IST
Story continues below Advertisement

One of the biggest highlights of the Union Budget 2019 is the emphasis on start-ups. The Angel Tax, which has been one of the most concerned issues for many start-ups in India, has been made more linear and less complex.

Currently, the Angel Tax is levied at a rate of 30.9% on net investments in excess of the fair market value. However, Finance Minister Nirmala Sitharaman’s announcement comes as a big breather for start-ups.

Story continues below Advertisement

Sitharaman, in her Budget speech, said, “To resolve the so-called ‘Angel Tax’ issue, start-ups and their investors who file requisite declarations and provide information in their returns will not be subjected to any kind of scrutiny in respect of valuations of share premiums. The issue of establishing the identity of the investor and source of his funds will be resolved by putting in place a mechanism of e-verification. With this, funds raised by start-ups will not require any kind of scrutiny from the Income Tax Department”.

Sitharaman also proposed to carry forward and set off losses for start-ups and increase in-period of exemption of capital gains from the sale of residential house for investment in start-ups up to March 2021. She also mentioned about the start of a television programme in association with DD National, exclusively for start-ups.