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Сентябрь
2023

Angel tax: 5 valuation methods added to determine fair price

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The Indian government has issued final valuation rules for overseas investments in startups, aimed at reducing disputes related to angel tax and addressing money laundering concerns. The rules include a mechanism for determining the fair market value of investments made through compulsorily convertible preference shares (CCPS). Effective from September 25, the rules offer investors the flexibility to choose from five valuation methods.



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