November 28, 2022

Taxation of Share- Based Payment – Taxmann Webinar

Types of Share-based Payments Employees’ Stock Option Plan Sweat Equity Shares SAR/Phantom CSOP/MSOP/TSOP What are the eligibility criteria for different share-based payments? What are the criteria for the valuation of shares issued under various plans? Common legal issues between issuer and receiver? Implication under Income-tax Act in the hands of issuer and receiver?

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