Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 289(3)] [Section 289] [Entire Act] Union of India - Subsection Section 289(3)(c) in The Income Tax Act, 2025 (c)from the date of the assessee ceasing to be the employee of the employer who allotted or transferred him such specified security or sweat equity share,whichever is the earliest.