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Amendment of section 17

..... lause (v), for the words annuity; and , the word annuity; shall be substituted; (b) for sub-clause (vi), the following sub-clauses shall be substituted, namely:— (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. Explanation.— For the purposes of .....

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..... sed by the assessee as reduced by the amount actually paid by, or recovered from, the assessee in respect of such security or shares; (d) fair market value means the value determined in accordance with the method as may be prescribed; (e) option means a right but not an obligation granted to an employee to apply for the specified security or sweat equity shares at a predetermined price; (vii) the .....

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