What is angel tax for start-ups? Angel tax is levied when an unlisted company issues shares to an investor at a price higher than its fair market value. It is levied at the rate of 30.6 per cent. The provision …
What is a windfall tax? Windfall taxes are designed to tax the profits a company derives from an external, sometimes unprecedented event— for instance, the energy price-rise as a result of the Russia-Ukraine conflict. These are profits that cannot be …