Angel Funds – TAX UPDATE INDIA

Finance

SEBI Angel Fund Rules 2026: The September 8, 2026 Accredited-Investor Deadline Every Existing Angel Fund Must Meet

CA Adityavikram Banka September 4, 2026

SEBI Circular 2025/128 gives existing angel funds until September 8, 2026 to onboard only accredited investors. Here is the compliance checklist and what changed.

Finance

SEBI’s GARUDA Mechanism: AIF Schemes Can Now Launch in 10 Working Days From the June 19, 2026 Board Reforms

CA Adityavikram Banka June 23, 2026

SEBI’s GARUDA mechanism (June 19, 2026) lets AIF schemes launch in 10 working days, with accredited-investor and angel funds going near-instant. What changes and how to prepare.

Flash News

Section 40A(3) Cash Payment Disallowance in the September 30, 2026 Tax Audit: The Rs 10,000 Rule, Rule 6DD Exceptions and the Move to Section 36 of the Income-tax Act 2025

Tax Audit Applicability for FY 2025-26: Who Must File by September 30, 2026 (Section 44AB Limits, the Rs 10 Crore Test and the Presumptive Trap)

Form 3CD Clauses Founders and CAs Get Wrong in the September 30, 2026 Tax Audit (and the Move to Form 26 Under the Income-tax Act 2025)

Section 43B(h) and the September 30, 2026 Tax Audit: The MSME Payment Disallowance Founders Get Wrong (and Its Move to Section 37 of the Income-tax Act 2025)

CBDT FAQ Deep-Dive #12: Section 40(a)(ia) TDS Disallowance Before the September 30, 2026 Tax Audit and the Move to Section 35(b) of the Income-tax Act 2025

CCFS-2026 Closes September 15, 2026: What Defaulting Companies Must Do Next as the MCA Amnesty Window Ends (General Circular 04/2026)

POEM in 2026: When Is Your Foreign Company Tax-Resident in India? Section 6(3) to Section 6(10) of the Income-tax Act 2025

FC-GPR and FC-TRS Filing Deadlines 2026: How Startups Report Foreign Investment to RBI Within 30 and 60 Days

Bad Debts Deduction Under Section 36(1)(vii) Before the September 30, 2026 Tax Audit: The Write-Off Test and the Move to Section 31 of the Income-tax Act 2025

SEBI Extends Angel Fund Accredited-Investor Deadline to March 31, 2027: What the September 7, 2026 Circular Changes

Tag: Angel Funds

SEBI Angel Fund Rules 2026: The September 8, 2026 Accredited-Investor Deadline Every Existing Angel Fund Must Meet

SEBI’s GARUDA Mechanism: AIF Schemes Can Now Launch in 10 Working Days From the June 19, 2026 Board Reforms

Flash News

Never Miss a Tax Deadline Again