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Income Tax Act

Angel Tax

First, regulatory authorities should work closely with start-ups and investors to establish clear guidelines and best practices for valuation. Transparency is paramount and start-ups must maintain comprehensive records of their valuation methodologies.

Conflicting Signals

Small savings provide long-term, risk-free funds for investment by the Government; a further fall in household savings could result in a resource crunch. Viewed in this perspective, the Government's efforts to stimulate consumption by discouraging savings by small taxpayers may not be a very good idea.