CIRCULAR NO. 9/2007, DATED 20-12-2007-FBT on ESOP

Last updated: 28 March 2008
Explanatory circular on Fringe Benefit Tax arising on allotment or transfer of specified securities or sweat equity shares CIRCULAR NO. 9/2007, DATED 20-12-2007 In terms of the provisions of Chapter XII-H of the Income-tax Act (hereinafter referred to as "Act"), an employer, being a company,

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