https://www.taxtmi.com/acts?id=49640 The amendment to section 17(2) excludes from perquisite valuation any benefit provided free or at concessional rate by a company to employees by allotment of shares, debentures or warrants under the Employees' Stock Option Plan or Scheme, and omits sub-clause (iiia), thereby changing the statutory treatment of such employee securities allotments. en-us Mon, 24 Feb 2025 14:42:39 +0530 Mon, 24 Feb 2025 14:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49640 The amendment to section 17(2) excludes from perquisite valuation any benefit provided free or at concessional rate by a company to employees by allotment of shares, debentures or warrants under the Employees' Stock Option Plan or Scheme, and omits sub-clause (iiia), thereby changing the statutory treatment of such employee securities allotments. Act-Rules F. Acts / Amendment Acts Mon, 24 Feb 2025 14:42:39 +0530 https://www.taxtmi.com/acts?id=49640