インド所得税法第56条(2)(viib)項では、新規株式発行の際に公正価格(Fair Value)超える対価を居住者から受領した場合、その額面価格を超える金額を所得とみなすと規定しています。
Section 56 (2) (viib) where a company, not being a company in which the public are substantially interested, receives, in any previous year, from any person being a resident, any consideration for issue of shares that exceeds the face value of such shares, the aggregate consideration received for such shares as exceeds the fair market value of the shares:
例外規定
- ベンチャーキャピタル又はベンチャーキャピタルファンドからの投資
- その他中央政府の通知する事業体
公正価格の算出方法
以下のいずれの方法の高い方と定められています。
(a) the fair market value of the shares shall be the value—
(i) as may be determined in accordance with such method as may be prescribed; or
(ii) as may be substantiated by the company to the satisfaction of the Assessing Officer, based on the value, on the date of issue of shares, of its assets, including intangible assets being goodwill, know-how, patents, copyrights, trademarks, licences, franchises or any other business or commercial rights of similar nature,
whichever is higher;
執筆・監修
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鈴木 慎太郎 | Shintaro Suzuki |
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新井 辰和 | Tatsuo Arai |