TDS u/s 192 - value of the perquisite - the amended provision as ...

Amended Section 17(2)(vi) clarifies tax withholding for ESOPs: TDS applies upon share allotment after option exercise.

August 6, 2018

Case Laws Income Tax AT

TDS u/s 192 - value of the perquisite - the amended provision as per section 17(2)(vi) is only to determine the value of ESOP transaction and the obligation for withholding tax accrues only when the shares are allotted after completion of commitments on the part of the person who exercised the option.

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TDS u/s 192 - value of the perquisite - the amended provision as ...

Amended Section 17(2)(vi) clarifies tax withholding for ESOPs: TDS applies upon share allotment after option exercise.

August 6, 2018

Case Laws Income Tax AT

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