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Latest Union Budget 2024 Highlights on Start -Up - Sector | EY India
The Hon’ble Finance Minister, presented the Union Budget 2024 on 23 July 2024 in the Lok Sabha.
- The key highlights in respect of startup sector are:
- Abolition of Angel Tax provisions
- Amendment in tax treatment of share buy-backs
- Rationalization of WHT rates in the hands of e-commerce operators
- Withdrawal of Equalisation Levy (EL)
- Rationalization of capital gains tax provisions
- Removal of exemption for gift by corporate entities