Tag: esop
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Taxation of ESOP/ESPP/RSU/SAR in India
Employee Stock Option (ESOP) Employee Stock Purchase Plan (ESPP)/Restricted Stock Units (RSU)/Stock Appreciation Rights (SAR) have become one of the most common forms of executive compensation over the past decade. It started from Information technology sector and gradually spread to other sectors as well. While the 2009 change in Income Tax Act (ITA) has clarified…