https://www.taxtmi.com/acts?id=10533 The substituted provision provides that where capital gain arises from transfer of specified securities or sweat equity shares accounted for as a perquisite, the cost of acquisition shall be the fair market value taken into account for computing that perquisite, thereby aligning the capital gains basis with the value previously imputed for employee compensation and applying prospectively from the stated effective date. en-us Tue, 07 Jul 2009 15:49:45 +0530 Tue, 07 Jul 2009 15:49:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10533 The substituted provision provides that where capital gain arises from transfer of specified securities or sweat equity shares accounted for as a perquisite, the cost of acquisition shall be the fair market value taken into account for computing that perquisite, thereby aligning the capital gains basis with the value previously imputed for employee compensation and applying prospectively from the stated effective date. Act-Rules Bills Tue, 07 Jul 2009 15:49:45 +0530 https://www.taxtmi.com/acts?id=10533