The union finance ministry has notified a list of 21 countries, which includes the US, the UK, Australia and France, from where non-resident investment in unlisted Indian startups will not attract Angel Tax. 

As per a PTI report, the list excludes investments from countries, including Singapore, the Netherlands and Mauritius.

https://inc42.com/buzz/startup-funding-from-these-21-nations-gets-angel-tax-breather/