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    <title>Amendment of section 192.</title>
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      <description>An eligible start-up under section 80-IAC must deduct or pay tax on employee perquisites of specified securities or sweat equity shares within fourteen days after the earliest of: expiry of the holding period from the end of the relevant assessment year, sale of the security or share, or cessation of employment, with tax computed at rates in force for the financial year when the security or share was allotted or transferred.</description>
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