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Friday, May 12, 2017

Taxability on transfer of Unquoted Equity Share post Finance Act, 2017

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Central Board of Direct Taxes (‘CBDT’) has released draft rules relating to valuation methodology of unquoted equity share. The draft rules are in furtherance to the new sections as introduced by Finance Act, 2017 i.e. section 50CA and 56(2)(x). These sections are introduced to ensure that the sale consideration for transfer of unquoted equity shares are not understated.

May 12, 2017 at 08:37PM

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from editor2

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