Tax Exemptions under Start-up Scheme

Ms. Harpreet kaur


                            This paper is focused on Tax Exemptions provided by Chapter III of Income Tax Act 1961 and under start up scheme which Initiate entrepreneurs, and other assesses to run Business activity or any project by reducing their tax burden through out the Life of Project or for some Initial years to promote such economic activity. Under startup scheme Primary Level Investments are fully exempted from Capital gain tax which motivates entrepreneurs (investors) to invest in such project without any tax liability. Tax Exemption on Capital Gain is a long term pending plea of Investors who till now routeing their money through Mauritius to avail Capital gain tax exemption. Startup would not pay income tax for Initial three year. This policy would revolutionize the pace with which startups would grow in the future.



Exemptions, Startups, Entrepreneurs, revolutionize.

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