{"id":14296,"date":"2022-06-22T12:13:00","date_gmt":"2022-06-22T12:13:00","guid":{"rendered":"https:\/\/ipventures.in\/?p=14296"},"modified":"2022-06-30T11:30:03","modified_gmt":"2022-06-30T11:30:03","slug":"an-introduction-to-angel-tax","status":"publish","type":"post","link":"https:\/\/ipventures.in\/index.php\/an-introduction-to-angel-tax\/","title":{"rendered":"An Introduction To Angel Tax As Per The Income Tax Act 1961 | IPV"},"content":{"rendered":"<div class=\"wp-block-post-date has-text-color has-black-color\"><time datetime=\"2022-06-22T12:13:00+05:30\">June 22, 2022<\/time><\/div>\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-black-color has-text-color has-normal-font-size\">Every business needs money to run. In an early-stage venture, the product or service might still be in development to start a company, or the revenue generated is insufficient to finance the day-to-day operations and plan for future developments. In this scenario, startups seek investments in exchange for equity as they do not have tangible items to offer a bank as collateral. An <a href=\"https:\/\/ipventures.in\/\"><span style=\"color:#0074b9\" class=\"has-inline-color\"><strong><span style=\"text-decoration: underline;\">Angel Investor<\/span><\/strong><\/span><\/a> steps in and invests money in a startup while it is still finding its feet and is struggling to establish itself in the marketplace.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is Angel Tax?<\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-normal-font-size\">Angel tax was introduced to curb money laundering. The finance bill of 2012 gave genesis to section (56(2)(viib)) of the <a href=\"https:\/\/incometaxmanagement.com\/Pages\/Tax-Ready-Reckoner\/GTI\/Other-Sources\/Share-Premium-in-excess-of-the-Fair-Market-Value-to-be-treated-as-Income-Section-56-2-viib.html\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><span style=\"color:#0074b9\" class=\"has-inline-color\"><span style=\"text-decoration: underline;\">Income Tax Act<\/span><\/span><\/strong><\/a>. It dealt with investments received by an unlisted Indian company, i.e., a company whose shares were not available for purchase by the public on the stock market. Under this law, the portion of the investment over the fair market value was considered income from other sources.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Who Must Pay Angel Tax?<\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-normal-font-size\">The startups that raise money from resident Indian investors must pay angel tax. The capital raised above the fair market value is <a href=\"https:\/\/www.paisabazaar.com\/tax\/angel-tax\/#:~:text=What%20is%20the%20rate%20at%20which%20angel%20tax%20computed%3F\" target=\"_blank\" rel=\"noreferrer noopener nofollow\"><strong><span style=\"color:#0074b9\" class=\"has-inline-color\"><span style=\"text-decoration: underline;\">taxed at 30.9%<\/span><\/span><\/strong><\/a>. This hefty tax rate raised quite a few eyebrows when it was introduced, and it continues to be a source of pain.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What are the Exemptions from Angel Tax?<\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-normal-font-size\">After much pleading by the startups, the Indian government introduced a few relaxations in the 2019 union budget. After the issue of shares, the aggregate amount of paid-up share capital and share premium of the Startup cannot be more than \u20b925 crores.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-normal-font-size\">The amount raised from Non-Resident Indians (NRIs), Venture Capital Firms, and specified companies is not included in the calculation. The startup annual turnover should not have exceeded \u20b9100 crores in any of the previous fiscal years.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-normal-font-size\">While a business is considered a Startup for 10 years, from the date of incorporation, it can avail a tax holiday for only 3 consecutive years in that period.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-normal-font-size\">Startups that have been recognised by the Department for Promotion of Industry and Internal Trade can forward their application to the Central Board of Direct Taxes. If approved by CBDT, they are exempted from paying angel tax.&nbsp;<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-normal-font-size\">For angel investors, the amount of investment that exceeds the fair market value can be claimed for a 100% tax exemption. However, the investor must have a net worth of \u20b92 crores or an income of more than \u20b925 Lakh in the past 3 fiscal years.<\/p>\n\n\n<p>[vc_row css=&#8221;.vc_custom_1641624024164{padding-top: 20px !important;}&#8221;][vc_column][vc_cta h2=&#8221;Looking to Invest in Startups?&#8221; h4=&#8221;Join our 4-Week Membership Trial&#8221; add_button=&#8221;bottom&#8221; btn_title=&#8221;Join Us&#8221; btn_color=&#8221;sky&#8221; btn_align=&#8221;center&#8221; btn_link=&#8221;url:https%3A%2F%2Fipventures.in%2Fcontact%2F%23investor-contact|target:_blank&#8221;][\/vc_cta][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Angel Tax: A Concern for Startups?<\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-normal-font-size\">In 2021, private equity and venture capital firms invested a record-breaking $77 billion in unlisted Indian companies. 44 unicorns (companies that are valued at over $1 billion) were minted in the calendar year, taking the total tally to over 80 unicorns at the end of 2021. Most of this money is raised via Foreign Direct Investment (FDI) to avoid the payment of angel tax. Some start-ups even resort to incorporating outside India to escape angel tax, with Singapore favouring destinations. Resident Indian investors cannot benefit from the explosion of high-growth startups in the country, with foreign investors taking home the gains, thereby depriving the Indian economy of other further investments the money could have generated.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Startup Recognition:<\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-normal-font-size\">Under the Start-up India Action Plan, start-ups that meet the definition as prescribed under&nbsp;<span style=\"color:#0074b9\" class=\"has-inline-color\"><span style=\"text-decoration: underline;\"><a href=\"https:\/\/www.startupindia.gov.in\/content\/dam\/invest-india\/Templates\/public\/198117.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\"><strong>G.S.R. notification 127 (E)<\/strong><\/a><\/span><\/span>&nbsp;are eligible to apply for recognition under the program.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-normal-font-size\">The Eligibility Criteria for Startup Recognition:<\/p>\n\n\n\n<ol class=\"has-black-color has-text-color has-normal-font-size wp-block-list\"><li>The Start-up should be incorporated as a private limited company or registered as a partnership firm or a limited liability partnership.<\/li><li>Turnover should be less than INR 100 Crores in any of the previous fiscal years.<\/li><li>An entity shall be considered as a Start-up up to 10 years from the date of its incorporation.<\/li><li>The Start-up should be working towards innovation\/ improvement of existing products, services and processes and should have the potential to generate employment\/ create wealth. An entity formed by splitting up or reconstruction of an existing business shall not be considered a &#8220;Startup&#8221;.<\/li><\/ol>\n\n\n\n<h3 class=\"has-black-color has-text-color wp-block-heading\">Startup India: 80 IAC Tax exemption:<\/h3>\n\n\n\n<p class=\"has-black-color has-text-color has-normal-font-size\">After getting recognition, a Startup may apply for Tax exemption under section 80 IAC of the Income Tax Act. Post getting clearance for Tax exemption, the Start-up can avail tax holiday for 3 consecutive fiscal years out of its first ten years since incorporation.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-normal-font-size\">Eligibility Criteria for applying to Income Tax exemption (80IAC):<\/p>\n\n\n\n<ol class=\"has-black-color has-text-color has-normal-font-size wp-block-list\"><li>The entity should be a recognised Startup. &nbsp;<\/li><li>Only Private limited or a Limited Liability Partnership is eligible for tax exemption under Section 80IAC.<\/li><li>The Start-up should have been incorporated after 1st April 2016.<\/li><\/ol>\n\n\n\n<p class=\"has-black-color has-text-color has-normal-font-size\">However, the exemption is subject to the condition that the start-up does not invest in any of the following within 7 years of the end of the last fiscal year in which the shares are issued at a premium:<\/p>\n\n\n\n<ul class=\"has-black-color has-text-color has-normal-font-size wp-block-list\"><li>The use of a building or land for a purpose (other than personal use or for stock in trade or as a rental property)&nbsp;<\/li><li>To advance loans (other than when the lending of money constitutes the bulk of the business of a startup).&nbsp;<\/li><li>Contribution of capital to another entity via stock or bonds<\/li><li>Shares and Securities<\/li><li>Motor Vehicle, aircraft, yacht, or any other mode of transport, the actual cost of which exceeds INR 10 Lakhs (other than that held by the start-up for the purpose of plying, hiring, leasing, or as stock-in-trade, in the ordinary course of business<\/li><li>Jewellery (other than that held by the start-up as stock in the ordinary course of business)<\/li><li>Archaeological collections &amp; Artefacts etc.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Startup India: Tax Exemption under Section 56 of the Income Tax Act (Angel Tax)<\/h3>\n\n\n\n<p class=\"has-black-color has-text-color has-normal-font-size\">After getting recognition, a Start-up may apply for Angel Tax Exemption.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-normal-font-size\">Eligibility Criteria for Tax Exemption under Section 56 of the Income Tax Act:<\/p>\n\n\n\n<ol class=\"has-black-color has-text-color has-normal-font-size wp-block-list\"><li>The entity should be a DPIIT recognised Startup.<\/li><li>The aggregate amount of paid-up share capital and share premium of the Start-up after the proposed issue of a share, if any, does not exceed INR 25 Crore.<\/li><li>The provisions outlined in Section 56 of the Income Tax Act, 1961 have caused concern among startups due to over-taxation of angel funds. Angel funds are taxed when received by a company. Entrepreneurs who formed their business before April 2016 can apply for exemptions from this section.<\/li><li>In general, the tax relief applies to startups approved by the inter-ministerial panel, which have a paid-up capital and share premium of less than INR 10 crore after shares are issued. This notification is effective from 11th April 2018.<\/li><\/ol>\n\n\n\n<p class=\"has-black-color has-text-color has-normal-font-size\"><strong>Note:<\/strong> Refer to the attached notification for details here.<\/p>\n\n\n\n<ul class=\"has-text-color wp-block-list\" style=\"color:#0074b9\"><li><strong><span style=\"text-decoration: underline;\"><a href=\"https:\/\/dpiit.gov.in\/sites\/default\/files\/Startup_Notification11April2018_0.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\"><span style=\"color:#0074b9\" class=\"has-inline-color\">https:\/\/dpiit.gov.in\/sites\/default\/files\/Startup_Notification11April2018_0.pdf<\/span><\/a><\/span><\/strong><\/li><li><strong><span style=\"text-decoration: underline;\">https:\/\/cleartax.in\/s\/angel-investors-income-tax-exemption\/<\/span><\/strong> <\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-normal-font-size\">The fact that Indian start-ups have managed to be so successful despite such restrictive laws is a testament to the tenacity and innovation of the sector. However, regulatory changes are necessary. Interested parties have been lobbying the government for quite some time to ease a few of the conditions.&nbsp;<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-normal-font-size\">Hopefully, we will soon see policy initiatives to aid faster growth and enable resident Indians to benefit from the success of startups.<\/p>\n\n\n\n<h4 class=\"has-black-color has-text-color wp-block-heading\"><strong>About the Author<\/strong><\/h4>\n\n\n<p>[vc_row full_width=&#8221;stretch_row&#8221;][vc_column][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221;][vc_column width=&#8221;2\/5&#8243;][vc_row_inner][vc_column_inner][vc_single_image image=&#8221;7943&#8243; img_size=&#8221;200&#215;200&#8243; alignment=&#8221;center&#8221;][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=&#8221;3\/5&#8243;]<header class=\"kd-section-title col-lg-12 text-left  kd-animated fadeIn  \" data-animation-delay=200><h2 class=\"separator_off\" >Vinod Bansal<\/h2><\/header>[vc_column_text]In a career spanning over four decades, CA Vinod Bansal has a diverse experience in the field of banking, FEX &amp; Credit, investment, fund management, and business development. He is currently the President of CXO Genie, a platform connecting C-Suite Executives (CFOs, CHROs, Heads of Supply Chain, CEOs etc.) to find practical solutions and get advice on various challenges across various industry domains. 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