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 424 (1.76 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 ... securities offered under such plan or scheme; (b) "sweat equity shares" means equity shares issued by a company to its employees or directors
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 ... share or shares in the company immediately before its conversion. (2AB) Where the capital gain arises from the transfer of specified security or sweat equity
Section 2 in The Companies Act, 2013 [Entire Act]
exercises or controls more than one-half of the total share capital either at its own or together with one or more of its subsidiary ... 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 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 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 115WC in The Income Tax Act, 1961 [Entire Act]
fair market value of the specified security or sweat equity shares referred to in clause (d) of sub-section (1) of section ... granted to an employee to apply for the specified security or sweat equity shares at a predetermined price;] (c) twenty per cent of the expenses
Section 72 in Finance Act, 2020 [Entire Act]
section (2) of section 17 and such specified security or sweat equity shares referred to in the said clause are allotted or transferred directly ... from the date of the sale of such specified security or sweat equity share by the assessee; or (iii) from the date of the assessee
Section 73 in Finance Act, 2020 [Entire Act]
from the date of the sale of such specified security or sweat equity share by the assessee; or (iii) from the date of the assessee ... financial year in which the said specified security or sweat equity share is allotted or transferred