| [(a) | - | in the case of a taxable securities transaction relating to an option in securities, shall be- |
| (i) | - | the option premium, in respect of transaction at item (a) of serial number 4 of the Table in section 98; |
| (ii) | - | the [intrinsic value], in respect of transaction at item (b) of serial number 4 of the Table in section 98;] |
| (b) | - | in the case .... To read the full section download the app from Google Play store
19 May 2026
Article, CA & Paid Assistant PositionsAggarwal Sarawagi and Co New Delhi CA View Details |
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