as per second 115QA 5th July onwards Domestic company will have to pay tax on buy back on Amount=Buy back price-Issue Price
here what would be issue price if Share were issued as ESOP!
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115QA Taxation on BUY BACK
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| Originally posted by : Ankit Kabra | ||
 |
as per second 115QA 5th July onwards Domestic company will have to pay tax on buy back on Amount=Buy back price-Issue Pricehere what would be issue price if Share were issued as ESOP! |  |
Cost of Acquisition of Shares received through ESOP
: – FMV on the date of exercise of ESOP
@ Ankit kabra ji
If originally issue as ESOP than issue price is the fair market value of the share as computed in accordance with sub-rule (8) of rule 3, ( i.e ESOP valuation) to the extent credited to the share capital and share premium account by the company.
If originally issue as ESOP than issue price is the fair market value of the share as computed in accordance with sub-rule (8) of rule 3, ( i.e ESOP valuation) to the extent credited to the share capital and share premium account by the company.
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