https://www.taxtmi.com/highlights?id=40699 TDS u/s 192 - value of the perquisite - the amended provision as per section 17(2)(vi) is only to determine the value of ESOP transaction and the obligation for withholding tax accrues only when the shares are allotted after completion of commitments on the part of the person who exercised the option. en-us Mon, 06 Aug 2018 08:01:24 +0530 Mon, 06 Aug 2018 08:01:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=40699 TDS u/s 192 - value of the perquisite - the amended provision as per section 17(2)(vi) is only to determine the value of ESOP transaction and the obligation for withholding tax accrues only when the shares are allotted after completion of commitments on the part of the person who exercised the option. Highlights Income Tax Mon, 06 Aug 2018 08:01:24 +0530 https://www.taxtmi.com/highlights?id=40699