Employees exercising stock options can now pledge shares for funds during trading window closures, thanks to a Sebi clarification. This pro...

From vesting-day perquisite taxes to a 40% US estate levy that most Indian professionals never see coming, your employer’s stock is not the...

Salaried employees need to collect Form 123 from employers by April 30, 2026. This form details perquisites like meal card benefits. It is ...

A one-time amnesty scheme, the FAST-DS, has been introduced to help Indian residents and NRIs resolve past non-compliance with reporting fo...

An Indian employee faced a Rs 10 lakh penalty for not disclosing foreign ESOPs in his Income Tax Return. The Income Tax Appellate Tribunal,...

Globally mobile employees face complex ESOP taxation in India due to the lack of clear pro-rating rules. While judicial rulings support all...

Budget 2026 needs to fix stock option tax confusion for cross-border employees. Current rules create hardship for expatriates and returning...

ESOP taxation rule in Budget 2025: The Budget 2020 has amended the taxation rules for ESOPs which provided tax relief to employees. However...

As per present Income-tax provisions, taxability of ESOPs occurs at two stages. Firstly, at the time of allotment of shares and thereafter,...

A number of resident individuals working in Indian subsidiaries and arms of offshore parents have recently received notices from the Income...

This is good news for employees of start-ups having ESOPs. Currently, the taxation of ESOPs is split into two components - (i) at the time ...

In addition to this, the Finance Minister has also proposed a 100% deduction of profits for three consecutive assessment years out of seven...

ESOPs could attract 30 per cent tax for the top income earners. In contrast, long-term capital gains are taxed merely 10 per cent.

Companies view ESOPs as employee retention tools, serving the dual objective of rewarding employees for performance and loyalty and creatin...

ESOPs have been popular primarily in the knowledge-based industries like IT, biotechnology, etc. However, in the past, they have gained pro...

With March 15 approaching, the buzz around Fringe Benefit Tax (FBT) on ESOPs or employee stock options is growing steadily louder, as compa...

Companies hoping to escape the fringe benefit tax (FBT) on employee stock option plans (Esop) by allotting shares to their employees ahead ...