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!
Menu
115QA Taxation on BUY BACK
Replies (2)
| 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.
Recent Topic
- AIS UTILITY
- NPS Premature withdrawl -Tier 1 Account
- Provident fund taxation
- ITR3 AY 26-27 Error in filling status
- Queries on TDS as per IT
- Capital Gains set off on Sale of Land if held for
- ITR Form for income from freelance consultancy
- Gst rate for HSN code 28530010
- Health Insurance
- India GST Mobile App
Related Topics
CAclubindia
