Section mapping · ESOP TDS deferral mechanics (eligible startups)

Section 192(1C) (ITA 1961) → 392(3) (ITA 2025)

Name: Harun Raaj & Associates
Address: Visakhapatnam, Andhra Pradesh, 530003, IN
Telephone: +919300897008
Price range: ₹₹

Mapping type: directConfidence: KB-unverifiedAs of: 2026-08-04

Section comparison
ITA 1961	ITA 2025
192(1C) ESOP TDS deferral mechanics (eligible startups)	392(3)

The internal knowledge base marks this mapping kb-unverified; primary correlation verification remains pending.

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