Section 17(2)(vi) in The Income Tax Act, 1961

[Cites 0, Cited by 66] [Section 17(2)] [Section 17] [Entire Act]

Union of India - Subsection

Section 17(2)(vi) in The Income Tax Act, 1961

(vi)[ the value of any specified security or sweat equity shares allotted or transferred, directly or indirectly, by the employer, or former employer, free of cost or at concessional rate to the assessee. [ Substituted by Act 33 of 2009, Section 9, for Clause (vi) (w.e.f. 1.4.2010).]

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Union of India - Subsection

Section 17(2)(vi) in The Income Tax Act, 1961