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    <title>Amendment of section 156.</title>
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    <description>For assessment years beginning on or after 1 April 2021, tax or interest included in a notice of demand for income from specified securities or sweat equity shares allotted or transferred by an eligible start up is payable by the assessee only upon the earliest of: expiry of forty eight months from the end of the relevant assessment year; sale of the specified security or sweat equity share; or cessation of employment with the employer who allotted or transferred the instrument.</description>
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      <description>For assessment years beginning on or after 1 April 2021, tax or interest included in a notice of demand for income from specified securities or sweat equity shares allotted or transferred by an eligible start up is payable by the assessee only upon the earliest of: expiry of forty eight months from the end of the relevant assessment year; sale of the specified security or sweat equity share; or cessation of employment with the employer who allotted or transferred the instrument.</description>
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