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of <h1>Tax Rules for Employee Securities: Valuation and Implications Under Securities Contracts Act</h1> The tax implications and valuation methods for specified securities or sweat equity shares allotted or transferred to employees or former employees. These securities, defined under the Securities Contracts (Regulation) Act, include shares, derivatives, and mutual fund units. If such securities are transferred free or at a concessional rate, they are taxable as perquisites in the relevant assessment year. The fair market value is determined based on stock exchange listings or by a merchant banker if unlisted. The valuation considers the opening and closing prices on the date of option exercise, or the closest preceding date if no trading occurs.
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