Home Circulars & Notifications CBDT Issues Consolidated Start-up Circular for Ease of Compliance

CBDT Issues Consolidated Start-up Circular for Ease of Compliance

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CBDT Issues Consolidated Start-up Circular for Ease of Compliance
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Central Board of Direct Taxes (CBDT) has issued a consolidated circular for Start-ups for easy compliance. CBDT has issued Circular No. 22/2019 dated 30th August, 2019 by which it has provided clarity on several aspects relating to the assessment of startups under section 56(2)(viib) of the Income-tax Act, 1961 and the recovery of demand therefrom.

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