This report is prepared with an objective to provide a macro view on favourable tax and regulatory policies introduced in India for the start-up community. The CII wishes to present this report on “Taxation & Regulatory Reforms for Promotion of Start-ups, and International Best Practices” to lay down an overview of the existing policies coupled with industry concerns and suggestions and a peek into the international best practices for the start-up sector. The aim is to provide a thought-through recommendation, keeping in mind the revenue needs of the Indian government as well as the business requirements of the start-up community.