Handbook on Fundraising by CA. Prachi Jain – 1st Edition 2025

Description

Chapter 1       Fundraising: An Overview and Book Outline

Chapter 2       Glossary of Funding

Chapter 3       Decoding the Term Sheet

Chapter 4       Due Diligence: An In-depth Analysis

Chapter 5       Understanding Investment Agreements

Chapter 6       Shareholders’ Agreement: Insights into Key Clauses

Chapter 7       Valuation: Legal Requirements

Chapter 8       Fundraising: A Secretarial Compliance Guide

Chapter 9       Specific Post-Investment Nuances

Chapter 10     Demystifying Share Transfer

Chapter 11     Funding Instruments beyond Shares

Chapter 12     Funding and the Income-tax Landscape

Appendix 1    Draft Term Sheet                                                                   

Appendix 2    Extracts of Rule 11UA(1)(c) of the Income-tax Rules         

Appendix 3    Draft Shareholders’ Agreement                                             

Appendix 4    Ambiguity in Valuation requirement under the Companies Act for Compulsorily Convertible Securities                                                                                

Appendix 5    Ambiguity in Valuation of Unquoted Shares and Securities (other than Equity Shares) under Rule 11UA(1)(c)(c) of the Income Tax Rules                       

Appendix 6    FEM (NDI) Rules, 2019 – Schedule IV

Appendix 7    Income Tax Circular 10/2018

Appendix 8    Income Tax Circular 02/2019

Appendix 9    Income Tax Circular 03/2019

Appendix 10  Relevant Extracts of Cases

Appendix 11  About Angel Tax

Appendix 12  Income-tax Notification No. 29/2023/F. No. 370142/9/2023-TPL (Part-I)

Appendix 13  Para 4 of Notification No. G.S.R. 127(E) issued by DPIIT

Appendix 14  Rule 11UA(2)(A)(a) of the Income-tax Rules