An Analysis of Pre and Post Digitization of Direct Taxation in India - A Study
A paired t-test gives t=6.00 with 9 degrees of freedom, indicating that post-period direct-tax collection is systematically higher than in the pre-period.
CBDT
Regulator · IN · 2 documents
Key number
62%
Dip in startup funding YoY after extension of angel tax to non-residents. 3one4 Capital p.13
Key number
218,055 ₹ crore per year
Estimated post-period slope of annual direct-tax collection. International Journal of Science Strategic Management and Technology p.9
The Need to Remove Angel Tax
3one4 CapitalSection 56(2)(viib) was inserted in 2012 and has been applied to startups since 2016.