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Amended Section 17(2)(vi) clarifies tax withholding for ESOPs: TDS applies upon share allotment after option exercise.

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Full Text of the Document

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....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.....

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