Budget '12 - How Angel Investments (AI) will be taxed?

Friday, May 4, 2012

.....Continued from previous post Angel Investor, who is?

Budget 2012 (India) proposes to tax;
amount of Investment;
in excess of fair value of Shares;
as "Income from other sources";
received by a Closely held company;
from Angel Investor .

Now following questions arise:
  • Purpose of taxing such investments;
  • Exceptions to type investments which will not be taxed;
  • Method of measuring the Fair Market Value of shares.
which will be addressed in next post...


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