Four routes, your numbers, your completion date — after-tax rupees in hand, the promoter additional tax under section 69, and the FMV floor.
Four routes, your numbers, your completion date — after-tax rupees in hand, promoter additional tax, FMV floor, and the stranded Oct-2024–Mar-2026 buyback loss.
Computes four exit routes side by side for a resident individual founder of an unlisted company: buyback under s.68 (capital gains under s.69 of the Income-tax Act, 2025 as amended by the Finance Act, 2026, plus the promoter additional tax of 17.5% long-term / 10% short-term with its flat 12% surcharge and cess), secondary sale (with the s.79 Rule 57 FMV floor on the seller and the s.92(2)(m) shortfall tax on the buyer), capital reduction under s.66 (deemed dividend to the ex.