Nithin Kamath: Budget 2024: Zerodha’s Nithin Kamath seeks tax exemptions for startup investors

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Zerodha chief executive officer Nithin Kamath has sought tax exemptions for startup investments, which he believes will eventually help address the unemployment issue plaguing the country.

Taking to microblogging site ‘X’ (formerlyTwitter) days before the presentation of the Union Budget for FY25, he said that encouraging entrepreneurship is one of the ways to tackle unemployment.

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Kamath said that structural unemployment is among the biggest challenges that the Indian economy faces. “Growth will always be uneven unless this improves.”

“Part of the solution is to do everything to encourage entrepreneurs, even in small towns and villages in India. VCs will never go to these areas. Which means other wealthy people are the best hope,” he posted.

Kamath further urged the government to provide tax exemptions for investments in startups under Section 54F of the Income Tax Act.

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“One of the things I hope the budget addresses is Section 54F. This section offers tax exemptions on the capital gains earned from the sale of any asset if the proceeds are reinvested in a residential property,” he said, adding that “including investments in startups along with investments in residential property can make startup investing mainstream”.

Despite the possibility that some people may misuse the law, Kamath said the “potential upside is infinitely greater and worth the minor risk”.

In a move to boost startup funding, the Department for Promotion of Industry and Internal Trade (DPIIT) had earlier recommended the removal of the contentious angel tax on startups.

ET Explainer: What is angel tax and why has DPIIT sought its removal?

Angel tax refers to the income tax levied by the government on funding raised by unlisted companies, or startups, if their valuation exceeds the company’s fair market value. It’s levied above a rate of 30%.

Section 56(2) VII B of the Income Tax Act was introduced in 2012 as an anti-abuse measure aimed at tax avoidance.





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