Learn about the Black-Scholes model, how it works, and how its formula helps estimate fair option prices by weighing ...

Benjamin Graham once said “High Valuations entail high risks”. Section 56(2)(viib) was inserted into the Income-tax Act for curbing the practice of avoiding income tax by obtaining high valuations and ...

It shows the fuzzy price interval of bond prices with climate risks, which corresponds to the membership function u and the price interval. It can be seen that due to the existence of fuzzy ...

Option pricing can be complicated, as it depends on several key factors. Here, we unpack the two key principles of how options’ premiums are derived. Learn how options are evaluated and what affects ...

Option pricing and risk management constitute fundamental areas in modern financial theory and practice. Their interdisciplinary nature bridges advanced mathematical modelling, statistical analysis, ...

The Income Tax Department on Friday proposed five new valuation methods for calculating Angel Tax under a new mechanism for non-resident investors in startups. The department has already said that ...

The income tax department has notified rules for valuation of equity and compulsorily convertible preferable shares issued by startups to resident and non-resident investors. Illustration: Uttam Ghosh ...

Despite living abroad for employment, India has become one of the most lucrative investment destinations for NRIs. The new valuation methods proposed by the income tax department for computation of ...

India is now the third-largest startup ecosystem in the world. The Indian government has made commendable efforts to achieve this milestone by launching a number of initiatives to promote and support ...

These regulations, effective from Monday (September 25), amend Rule 11UA of the Income Tax Rules. Under these changes, the Central Board of Direct Taxes (CBDT) now allows the valuation of compulsorily ...