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Intrinsic value redefined as the difference between settlement price and strike price under amended finance provision. The amendment substitutes the term 'settlement price' with 'intrinsic value' in the designated sub clause of the Finance (No. 2) Act, 2004 and inserts an Explanation defining 'intrinsic value' as the difference between the settlement price and the strike price.
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<h1>Intrinsic value redefined as the difference between settlement price and strike price under amended finance provision.</h1> The amendment substitutes the term 'settlement price' with 'intrinsic value' in the designated sub clause of the Finance (No. 2) Act, 2004 and inserts an Explanation defining 'intrinsic value' as the difference between the settlement price and the strike price.
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