The term refers to the certain privileges that a class of shares are provided over other classes of shares. As the name suggests, it provides a preference to a certain class of shares over other classes of shares. This is usually a[…]
Read MoreMany startups and private companies struggle to decide whether they should issue ESOPs or Sweat Equity Shares to their key employees and directors. Here we try to analyze the pros and cons and compare the requirements and eligibility for both the options[…]
Read MoreMany #startups still grapple with the various nuances of the provision of Income Tax Act (Section 56(2) (viib) to tax the excess premium amount received by the startup over the Fair Market Value of shares. In Feb 2019, the Indian Government came out[...]
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