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Treasury shares for employees & employment income S4(b), esos -…

- - - - Defined value (rental value of unfurnished accom)
    - - LOWER OF: 30% of S13(1)(a) Income or Defined Value (rental value of unfurnished accom)
- - - - In YA of shares vested to employee, is when employee exercised share option. THIS COST IS DEDUCTIBLE.
        
        ESOS
        
        -the date when e'ee exercise the share option
        
        Share awards
        
        With vesting condition - date when shares vested by e'ee
        
        No vesting condition - the date when shares offered to e'ee
        
        Amount deducted for employer= Cost of acquisition - Cost of purchasing the shares
        
        Deductible in YA shares are ESOS/shares vested
        
        Excess amount (purchase cost > BICAS), set off to Section 34D special ac to be set off for future income.
  - - - Just move in a/c, no cost incurred wholly & exclusively
      - Nothing deductible.