IRS_16Investor Readiness System™ 4–8 weeks

Tax Structuring & HoldCo Design

India HoldCo vs Singapore vs Delaware vs GIFT-IFSC SPV, Section 56(2)(viib) angel tax, transfer pricing, ESOP perquisite tax — capital-gains optimisation engineered before the round, not after.

See full Investor Readiness System™

Why it matters

The wrong jurisdiction at incorporation costs founders 15–25% at exit through avoidable taxes. Section 56(2)(viib) angel tax has destroyed deals. ESOP perquisite tax surprises kill key-employee retention. Tax structure must be engineered up-front.

Scope covered

India HoldCo vs Singapore vs Delaware vs GIFT-IFSC SPV evaluation

Section 56(2)(viib) angel-tax structuring (DPIIT exemption, FMV defence)

Transfer pricing policy (inter-company, IP, services, royalty)

ESOP perquisite tax & deferral (eligible startup u/s 80-IAC)

GST implications (export of services LUT, refund cycle)

Capital gains optimisation at exit (Section 47, 54F, 54EE)

Treaty benefits (India-Singapore, India-Mauritius, India-US)

GIFT-IFSC fund + IPO structuring opportunities

Pillar 2 / 15% global minimum tax exposure

How we run it

Our methodology

A senior-led delivery sequence — not a template dump. Each phase is operated with your team and external counsel, not handed over as a deck.

1
Jurisdiction comparison & HoldCo memo
Week 1–2
Compare India / Singapore / Delaware / GIFT-IFSC for tax-effectiveness, treaty access and exit pathways.
2
Angel-tax 56(2)(viib) defence
Week 2–3
Build the angel-tax defence pack with DPIIT exemption and FMV defence under merchant-banker valuation.
3
Transfer-pricing policy
Week 3–4
Draft inter-company / IP / royalty / services transfer-pricing policy with documentation set.
4
ESOP perquisite-tax plan
Week 4–6
Design the ESOP perquisite-tax & deferral plan under Section 80-IAC for eligible startups.
5
Exit tax-optimisation playbook
Week 6–8
Stress-test capital-gains optimisation at exit (Section 47 / 54F / 54EE) and DTAA benefits per investor jurisdiction.