Section 115WB(1)(d) in The Income Tax Act, 1961

[Cites 0, Cited by 6] [Section 115WB(1)] [Section 115WB] [Entire Act]

Union of India - Subsection

Section 115WB(1)(d) in The Income Tax Act, 1961

(d)[ any specified security or sweat equity shares allotted or transferred, directly or indirectly, by the employer free of cost or at concessional rate to his employees (including former employee or employees). [ Inserted by Act 22 of 2007, Section 38 (w.e.f. 1.4.2008).]

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Union of India - Subsection

Section 115WB(1)(d) in The Income Tax Act, 1961