Bharat’s Handbook on FUNDRAISING by CA Prachi Jain

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