Tag: sar
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Taxation of ESOP/ESPP/RSU/SAR in India
Last Updated Date – August 08, 2025 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…
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[Sounderrajan Parthasarthy – ITAT Chennai] Income from Stock Appreciation Rights (SAR) from employer’s overseas parent company taxable in India
A lot of employers now-a-days offer innovative forms of employee compensation, with an intent to better align their personal interests with the company’s interests. Employee stock options or “sweat equity” is a common form of compensation widely established in the IT sector. Also read – Taxation of ESOP/ESPP/RSU/SAR in India However, some employers offer a…