Tax on specified securities and sweat equity shares payable upon earliest of prescribed events under amended payment mechanism. For assessment years beginning on or after 1 April 2021, income from specified securities or sweat equity shares allotted or transferred by a current employer that is an eligible start up must be paid by the assessee within fourteen days of the earliest of: expiry of forty eight months from the end of the relevant assessment year; the date of sale of the specified security or sweat equity share; or the date the assessee ceases to be the employee who received the allotment or transfer.