Treelife Resources

What is Angel Tax? The angel tax, introduced by Section 56(2)(viib) of the Income Tax Act, 1961, applies to unlisted companies (startups whose shares are not publicly traded) that receive funding exceeding the Fair Market Value (FMV) determined by the government. This excess investment is considered “income from other sources”…

Introduction ESG used to be something listed enterprises stuck into their annual reports. In 2026, that’s no longer true. ESG compliance in India is now relevant across the board for large listed companies navigating SEBI’s BRSR Core requirements, for growth-stage startups managing their first institutional round, and for foreign companies…

Introduction to ESOP Taxation in India for Founders Employee Stock Option Plans (ESOPs) have become an essential tool for businesses, especially startups and growth-stage companies, to attract, retain, and motivate talent. Understanding the taxation of ESOPs in India is crucial for both employees and employers to ensure compliance with tax…

What You Actually Need to Know Before Selling, Merging or Taking Strategic Capital Four Things Every Founder Must Know Right Now 1.  Budget 2026 fixed buyback taxation. Minority shareholders (holding < 10%) now pay capital gains on buyback proceeds 12.5% if long-term instead of punishing slab rates of up to…

The Founder’s Complete Guide to Equity Architecture, Dilution Strategy & ESOP Planning 1. What a Cap Table Actually Is  and What It Isn’t A capitalization table is the authoritative record of every equity interest in your company  who owns it, in what form, at what price, and under what conditions….

What is Angel Tax? The angel tax, introduced by Section 56(2)(viib) of the Income Tax Act, 1961, applies to unlisted companies (startups whose shares are not publicly traded) that receive funding exceeding the Fair Market Value (FMV) determined by the government. This excess investment is considered “income from other sources”…

What You Actually Need to Know Before Selling, Merging or Taking Strategic Capital Four Things Every Founder Must Know Right Now 1.  Budget 2026 fixed buyback taxation. Minority shareholders (holding < 10%) now pay capital gains on buyback proceeds 12.5% if long-term instead of punishing slab rates of up to…

M&A outcome is determined long before process launch. The difference between acceptable and exceptional exits lies not in negotiation tactics or advisor selection, but in the accumulation of dozens of structural decisions made 18–36 months before a founder enters the market. This report examines how growth-stage Indian founders (₹50–500 crore…

The regulatory landscape for private limited and public unlisted companies in India has undergone a seismic shift with the introduction of mandatory dematerialization. This transition, spearheaded by the Ministry of Corporate Affairs (MCA), aims to modernize the corporate framework by eliminating physical share certificates in favor of a secure, transparent,…

Introduction: Set Up a WOS in India Setting up a wholly owned subsidiary in India has emerged as the most preferred market-entry strategy for foreign companies seeking long-term presence, operational control, and regulatory flexibility. A wholly owned subsidiary (WOS) is an Indian company in which 100% of the share capital…

The Securities and Exchange Board of India (SEBI) recently announced a major overhaul to the regulatory framework for Angel Funds under the Alternative Investment Funds (AIF) Regulations, 2012. This new framework, introduced in 2025, aims to enhance transparency, improve operational clarity, and encourage investor participation. In this article, we’ll explore…

In a significant move to invigorate India’s startup ecosystem, the Securities and Exchange Board of India (SEBI), during its board meeting on June 19, 2025, approved substantial changes to the Angel Fund Framework. These revisions are designed to unlock more capital for early-stage companies while simultaneously ensuring enhanced investor suitability…

The Securities and Exchange Board of India (SEBI) has officially unveiled revised certification requirements for key investment personnel of Alternative Investment Fund (AIF) managers. This crucial update, detailed in SEBI circular F. No. SEBI/LAD-NRO/GN/2025/249 dated June 25, 2025, aims to enhance professional standards and ensure a higher level of expertise…

In a significant stride towards enhancing the appeal and accessibility of India’s International Financial Services Centre (IFSC) at GIFT City, the International Financial Services Centres Authority (IFSCA) has approved a groundbreaking “Platform Play” model for Fund Management Entities (FMEs). This pivotal decision was made during the 24th IFSCA Authority Meeting…

In a significant move set to bolster the International Financial Services Centre (IFSC) ecosystem, the Central Board of Direct Taxes (CBDT) has issued Notification No. 67/2025 on June 20, 2025. This notification, effective from July 1, 2025, exempts certain payments made by mainland entities to eligible units in GIFT City…