McqMate
Q. |
Taxable value of perquisite being sweat equity shares allotted by the employer is: |
A. | The fair market value of such shares as on the date when such option is exercised by the employee as reduced by the amount paid |
B. | The fair market value of such shares as on the date when such option is vested to the employee as reduced by the amount paid |
C. | Fair market value subject to standard deduction of Rs. 50,000 |
D. | Not taxable in hands of employee. |
Answer» A. The fair market value of such shares as on the date when such option is exercised by the employee as reduced by the amount paid |
View all MCQs in
Direct TaxationNo comments yet