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hard20 pts · first answer countstds-on-salaryesopcompliance

ESOP tax deferral at a startup

An eligible DPIIT-recognised startup allots ESOP shares to an employee. Under Section 192(1C) (Income-tax Act, 1961, FY 2025-26), within 14 days of which event must TDS on the perquisite be deducted?

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