28 February 2013
what is the cost of acquisition in case of sweat equity shares that should be taken in to account for calculation of capital gain, the FMV or the actual cost at which the shares were purchased?
28 February 2013
First of all , you have to confirm, whether the difference of FMV on the date of issue and Actual Cost or issue price has been included as a perquisite in the (Salary) Income of the Holder. . If yes, FMV on the date of issue of shares will be the cost of acquisition. .