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115QA Taxation on BUY BACK

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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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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.


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