Rule 11UA valuation
Also known as: Rule 11UA, 11UA valuation
Rule 11UA prescribes how unquoted shares are valued for income-tax purposes; a merchant-banker or DCF valuation under it supports the price at which a startup issues shares in a round.
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General information, not tax, legal or accounting advice. Thresholds and timelines change by notification — confirm applicability with your CA, CS, or lawyer.
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