Revamping of Angel Tax and Valuation Norms
Thursday May 25, 2023

Author: Mr. Pankaj Aneja, Executive Partner, Taxation. This article explores the proposed amendments to Rule 11UA and the notification of entities exempted by the Central Board of Direct Taxes (CBDT). The changes illustrate the CBDT’s dedication to refining the valuation process and offering enhanced clarity in relation to Angel Tax.

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