https://www.taxtmi.com/acts?id=10651 The amendment treats specified securities and sweat equity shares allotted or transferred by an employer to an employee free or at concessional rate as taxable perquisites, defining those terms and fixing taxable value as the fair market value on exercise date reduced by amounts paid by the employee, with fair market value to be determined by prescribed methods; it also taxes employer contributions to approved superannuation funds beyond a threshold and provides for other prescribed fringe benefits to be taxable. en-us Tue, 04 Aug 2009 17:02:35 +0530 Sat, 10 May 2025 10:03:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10651 The amendment treats specified securities and sweat equity shares allotted or transferred by an employer to an employee free or at concessional rate as taxable perquisites, defining those terms and fixing taxable value as the fair market value on exercise date reduced by amounts paid by the employee, with fair market value to be determined by prescribed methods; it also taxes employer contributions to approved superannuation funds beyond a threshold and provides for other prescribed fringe benefits to be taxable. Act-Rules F. Acts / Amendment Acts Tue, 04 Aug 2009 17:02:35 +0530 https://www.taxtmi.com/acts?id=10651