TDS u/s 192 - value of the perquisite - the amended provision as ...
Income Tax
August 6, 2018
TDS u/s 192 - value of the perquisite - the amended provision as per section 17(2)(vi) is only to determine the value of ESOP transaction and the obligation for withholding tax accrues only when the shares are allotted after completion of commitments on the part of the person who exercised the option.
View Source