https://www.livemint.com/news/india/govt-notifies-final-valuation-rules-for-angel-tax-on-foreign-investments-11695711146164.html
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9/26/23 at 7:18am
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Livemint
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Gireesh Chandra Prasad
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The rules specify that the fair value of the shares will be as determined by the methods provided. Anything above, after accounting for a 10% safe harbour margin, will be deemed as taxable premium
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