Section 2 in The Income Tax Act, 1961 [Entire Act]
Section 2 in The Income Tax Act, 1961
2. Definitions.
In this Act, unless the
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1 - 10 of 510 (0.60 seconds)Section 17 in The Income Tax Act, 1961 [Entire Act]
value of any specified security or sweat equity shares allotted or transferred, directly or indirectly, by the employer, or former employer, free of cost ... therefor, includes the securities offered under such plan or scheme; (b) "sweat equity shares" means equity shares issued by a company to its employees
Section 49 in The Income Tax Act, 1961 [Entire Act]
capital gain arises from the transfer of specified security or sweat equity shares referred to in sub-clause (vi) of clause (2) of section ... capital gain arises from the transfer of specified security or sweat equity shares, the cost of acquisition of such security or shares shall
Section 2 in The Companies Act, 2013 [Entire Act]
relation to a holding company means its subsidiary or subsidiaries; (88) “sweat equity shares” means such equity shares as are issued by a company
Section 1 in The Companies Act, 1956 [Entire Act]
share out of free reserve; (e) to provide for issue of sweat equity subject to fulfilment of certain conditions; (f) to provide for establishment ... thereafter no claim to be entertained; (h) for issue of sweat equity, a special resolution has been provided instead of ordinary resolution. 5. The Bill
Section 3 in Income Tax Rules, 1962 [Entire Act]
section 17, the fair market value of any specified security or sweat equity share, being an equity share in a company, on the date
Section 115WB in The Income Tax Act, 1961 [Entire Act]
employees" (w.e.f. 1.4.2008).] (d) [ any specified security or sweat equity shares allotted or transferred, directly or indirectly, by the employer free of cost ... Section 25, for certain words (w.e.f. 1.4.2008).] ; (ii) [ "sweat equity shares" means equity shares issued by a company to its employees or directors
Section 77A in The Companies Act, 1956 [Entire Act]
company pursuant to a scheme of stock option or sweat equity. (6) Where a company has passed a special resolution under clause ... subsisting obligations such as conversion of warrants, stock option schemes, sweat equity or conversion of preference shares or debentures into equity shares. (9) Where
Section 10 in Finance Act, 1999 [Entire Act]
includes employees' stock option and sweat equity shares; (c) "sweat equity shares" means equity shares issued by a company to its employees or directors
Section 68 in The Companies Act, 2013 [Entire Act]
company pursuant to a scheme of stock option or sweat equity. (6) Where a company proposes to buy-back its own shares or other specified ... subsisting obligations such as conversion of warrants, stock option schemes, sweat equity or conversion of preference shares or debentures into equity shares. (9) Where