India hosts 55000 start-ups and is the world’s third-largest pool. We have 59 unicorns amongst them. Aided by the digital revolution, the start-ups are expanding in number and scale. The Government has aided this rally through a slew of initiatives. The tax incentives and effective redressal of issues like angel tax deserve special mention. The startups differ from traditional businesses. They are focused on innovation, technology, and exponential scaling. Therefore, their tax issues are also slightly different from other businesses.