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    <title>Amendment of section 192.</title>
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    <description>A new sub section (1C) to section 192 requires an eligible start up issuing specified securities or sweat equity shares as perquisites to deduct or pay tax within fourteen days after the earliest of the holding period expiry, sale of the security by the employee, or the employee ceasing employment, with tax computed at rates applicable to the financial year of allotment or transfer.</description>
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      <description>A new sub section (1C) to section 192 requires an eligible start up issuing specified securities or sweat equity shares as perquisites to deduct or pay tax within fourteen days after the earliest of the holding period expiry, sale of the security by the employee, or the employee ceasing employment, with tax computed at rates applicable to the financial year of allotment or transfer.</description>
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