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

Union of India - Subsection

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

(i)"specified security" means the securities as defined in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956) ][and, where employees' stock option has been granted under any plan or scheme therefor, includes the securities offered under such plan or scheme] [ Substituted by Act 18 of 2008, Section 25, for certain words (w.e.f. 1.4.2008).];