Angel tax

Angel tax refers to income tax on the premium at which an unlisted company issues shares above fair market value; DPIIT-recognised startups can claim exemption on qualifying investments.

Related terms

General information, not tax, legal or accounting advice. Thresholds and timelines change by notification — confirm applicability with your CA, CS, or lawyer.

Know exactly what applies to you

ComplianceStack builds your applicable compliance calendar from a short questionnaire and keeps the evidence in one place. Your first health check is free.

Get your free health check

← Back to the full compliance glossary