Section 40C(2)(b) in Income Tax Rules, 1962

[Cites 0, Cited by 0] [Section 40C(2)] [Section 40C] [Entire Act]

Union of India - Subsection

Section 40C(2)(b) in Income Tax Rules, 1962

(b)the closing price of the share on a recognised stock exchange, which records the highest volume of trading in such share, if the closing price, as on the date closest to the date of vesting of the option and immediately preceding such date, is recorded on more than one recognized stock exchange.

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Union of India - Subsection

Section 40C(2)(b) in Income Tax Rules, 1962