banner_ad

Section 49(1) v/s 49(4)

1088 views 3 replies
As per section 2(42A),
Period of holding in case of Gift shall be taken from the Date of acquisition of Previous owner.

Will this same rule apply for Section 49(4) as well or it applies only to section 49(1)?
Replies (3)
no the same rule not apply for section 49(4)
for [section 49(4) ] it is valued as per section 17(2)(vi)
Im asking about Period of holding.

and i think 17(2)(vi) applies as COA to section 49(2AA) not 49(4) 🤔

COA for 49(4) is as per 56(2)(x)
period of holding is the date of allotment of share up-to the date of deregistration from the register of members for that particular shares
specified security or sweat equity shares generally allotted to the employees of the organization
for that purpose it is valued as per section 17 (2)(iv)


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 29 April 2026
Manager- Finance and Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
Featured 02 May 2026
Senior Executive

hitesh chandwani & co

Pune

B.Com

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details