Bharat Handbook on Fundraising by Dr. Apurva Chamaria & CA Prachi Jain Edition 2025

Contents –

1. Fundraising: An Overview and Book Outline
2. Glossary of Funding
3. Decoding the Term Sheet
4. Due Diligence: An In-depth Analysis
5. Understanding Investment Agreements
6. Shareholders’ Agreement: Insights into Key Clauses
7. Valuation: Legal Requirements
8. Fundraising: A Secretarial Compliance Guide
9. Specific Post-Investment Nuances
10. Demystifying Share Transfer
11. Funding Instruments beyond Shares
12. Funding and the Income-tax Landscape

Appendix

1. Draft Term Sheet
2. Extracts of Rule 11UA(1)(c) of the Income-tax Rules
3. Draft Shareholders’ Agreement
4. Ambiguity in Valuation requirement under the Companies Act for Compulsorily Convertible Securities
5. Ambiguity in Valuation of Unquoted Shares and Securities (other than Equity Shares) under Rule 11UA(1)(c)(c) of the Income Tax Rules
6. FEM (NDI) Rules, 2019 – Schedule IV
7. Income Tax Circular 10/2018
8. Income Tax Circular 02/2019
9. Income Tax Circular 03/2019
10. Relevant Extracts of Cases
11. About Angel Tax
12. Income-tax Notification No. 29/2023/F. No. 370142/9/2023-TPL (Part-I)
13. Para 4 of Notification No. G.S.R. 127(E) issued by DPIIT
14. Rule 11UA(2)(A)(a) of the Income-tax Rules